Non-domestic rates (Business rates) are a property-based tax charged to businesses and the public and third sectors, based on a property’s rateable value. The revenue from NDR helps fund local services, including services to business.
At regular intervals there is a statutory revaluation of all non-domestic properties. The rateable values of non-domestic properties are determined by the Scottish Assessors. They work independently of both the Scottish Government and local authorities.
The Scottish Assessors are responsible for revaluing all non-domestic property in Scotland every five years. A Revaluation is a regular reassessment of all non-domestic properties. It applies to all land and any buildings on those lands unless the class of property is expressly exempted by law. The most common exemptions are Agricultural Lands and Domestic properties. Domestic properties are instead liable for Council Tax.
Revaluation 2017 Notices are being sent out on the 16th and 17th of March and should land on people’s doormats at the weekend. There were approximately 12,000 Notices issued to the various proprietors’ tenants and occupiers of around 9,300 properties in the Valuation Roll.
The Notices detail the information required to be entered on the Valuation roll, including:
- The Reference number;
- The Description (Shop, Office, Hotel....) of the property;
- The Address of the property;
- The Proprietor, Tenant and Occupier as appropriate;
- The Net Annual Value and Rateable Value (these, in most cases, are the same but will vary if there is an apportionment);
- Any Apportionment (for example between Domestic and Non-Domestic parts of a property).
- The effective date of the Notice – in this case 1st April 2017.
- The circumstance under which the Entry in the Valuation Roll can be amended;
- How to appeal against the Value detailed in the Notice.
The Notices also detail:
The new valuations will be effective from 1st April 2017.
In terms of appeals against the entry in the Valuation Roll (as shown on the Notice), these can be made between 1st April 2017 and 30th September 2017.
The simplest way to lodge an appeal is via the SAA Web Portal (https://www.saa.gov.uk/non-domestic-valuation/the-valuation-roll/valuation-appeals/)
Full guidance is provided here. Appeals can also be made in writing or by e-mail to the Assessor. Contact details for the Assessor will be included on the Notices but are also available at https://www.saa.gov.uk/the-assessor/assessors-links/