This item was published during the term of a previous administration that ended in April 2007
Listen
Non-Domestic Rating Appeal Statistics
16/03/1999
ISSUED ON BEHALF OF THE GOVERNMENT STATISTICAL SERVICE
Scottish Office statistics published today show that 99.3 per cent of all non-domestic rating appeals against properties have been settled, in respect of the 1995 revaluation. This has resulted in a £196 million reduction in the rateable values of properties for which appeals have been settled to date.
The last revaluation of non-domestic property for rating purposes throughout Great Britain took effect on April 1, 1995. All ratepayers had the right of appeal against the new valuation placed on their premises, provided the appeal was lodged by December 15, 1995. Similar rights of appeal exist for new proprietors, tenants or occupiers of lands and heritages, which are entered on the roll.
The key facts are:
· For the period April 1, 1995 to December 31, 1998, 124,014 non-domestic rating appeals have been lodged with Assessors. Of this total, 103,798 appeals were lodged against the 1995 revaluation, and 20,216 relate to Running Roll appeals (inter-valuation).
· Of the 124,014 appeals lodged for April 1, 1995 to December 31, 1998, 121,400 (97.9 per cent) have been disposed of in the following manner :
112,735 (90.9 per cent) were disposed of by the Assessors prior to hearing.
2,402 (1.9 per cent) were disposed of by the Valuation Appeal Committee.
5,190 (4.2 per cent) were dismissed for non-attendance.
1,073 (0.9 per cent) cases were referred to the Lands Tribunal for Scotland.
· 94,641 properties are covered in the 103,798 appeals against the 1995 revaluation. Of these, 93,970 properties (99.3 per cent), of all properties appealed against, have been disposed of up to December 31, 1998. Of those remaining, almost all have been referred to the Lands Tribunals for Scotland, and the rest were heard by the appropriate Valuation Appeal Committee by the statutory date of December 31, 1998.
· Following the 1995 revaluation, some £2.7 billion rateable value was subject to appeal. Appeals settled up to December 31, 1998 have resulted in an 8.2 per cent reduction (£196 million) in the £2.4 billion appealed rateable value settled to date.
BACKGROUND
1. Where notice is given of an entry in a new valuation roll or of a new or altered entry in a valuation roll an appeal may be taken on any ground relevant to the entry, provided that it is taken timeously.
2. In relation to any entry or alteration made in the valuation roll which came into force at revaluation on April 1, 1995, the Valuation Timetable (Scotland) Order 1995 provides that the last date for lodging of any appeal or application for redress was September 15, 1995 (extended to December 15, 1995 by Amendment Order) or by the last day of the six month period after the valuation notice was sent, whichever is later. In addition any person who becomes the proprietor, tenant or occupier of lands and heritages which are entered in the roll has the same right of appeal except that he must lodge an appeal on or before the last day of the six months beginning the day on which he became the proprietor, tenant or occupier.
3. Appeals can be made at any time when the valuation roll is in force on the grounds that there has been a material change of circumstances since the entry was made or that there is an error in the valuation roll entry as is referred to in section 2(1)(f) of the Local Government (Scotland) Act 1975.
4. The Valuation Timetable (Scotland) Amendment Order 1997 also provides that Valuation Appeal Committees must settle all appeals arising from the 1995 revaluation by December 31, 1998.
News Release: 0642/99
16 March 1999