2017 Rating Revaluation

The new Rateable Values became effective on 1 April 2017 and ratepayers are now paying bills based on these revised values.  Owners and occupier have had the ability to lodge appeals against these figures, as from the effective date.  However, the appeal window closed on 30 September 2017, after which there was no opportunity to lodge an appeal unless there has been a material change at the property.

The timeline for the 2017 Business Rates Revaluation in Scotland is as follows:

Revaluation Timeline (updated July 2017)As predicted, the 2017 Revaluation resulted in significant rises in rateable values due to the fact that the ‘tone date’ for the 2017 Revaluation was 1st April 2015 when the full effects of the falling oil price and subsequent downturn in the oil and gas industry had still to be felt in the property market.  It should be noted that, in recognition of the increased financial pressures on businesses in the North–East,  the Scottish Government and Local Authorities have made provisions for Transitional Relief packages for the financial year 2017/2018.   The Reliefs are available by application only and should you require further information on how these provisions may impact your own circumstances please contact us.

Otherwise, if you require more information on the 2017 Revaluation and the appeal process please contact Richard Foster, who heads our Business Rates Department.

 

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