Rating
Valuation roll
The valuation roll is a public document which provides the rateable value of all non-domestic properties in the area.
View rateable values for properties throughout Scotland
Apart from the address of the property, the valuation roll contains details of the proprietor, tenant and occupier of the subject together with its net annual value and rateable value which has been set by the Assessor.
Valuation rolls are compiled at rating revaluations, the last one taking effect on 1 April 2017. Following a revaluation, the rateable value generally remains unchanged until the next revaluation unless alterations have take place to the property.
The Assessor is responsible for maintaining the roll and to take account of any material changes of circumstances. The Assessor also has a duty to correct any errors which come to light.
If the Assessor makes any changes to the valuation roll he is required to send a notice to the proprietor, tenant and occupier. This details the time limits for lodging appeals.
If you think that your property needs its value amended you should contact the Assessor who will advise further.
Appeals
If you do not agree with the valuation set for your property, you can lodge an appeal with the Assessor.
Calculation of rates bill
The rates bill is calculated by multiplying the rateable value which appears in the valuation roll by the relevant rate poundage for the property.
Definition of value
Net annual value is the rent at which the property might reasonably be expected to let on a year to year basis on the assumption that the tenant is responsible for repairs and insurance and any other expenses necessary to maintain the property in a state to command the rent.
