Scottish Executive Finance and Central Services Department: Non Domestic Rates – A Guide

DescriptionBrief Guide to Non Domestic Rates
ISBN
Official Print Publication Date
Website Publication DateDecember 24, 2004

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Scottish Executive
Finance and Central Services Department

Non Domestic Rates - A Guide

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1.PART ONE: WHO PAYS NON DOMESTIC RATES RATES
1.1Who has to pay Non Domestic Rates?
1.2What is a non-domestic property?
1.3What if I work from home?
1.4What if I own a holiday home or a Bed and Breakfast Establishment?
1.5Are any non-domestic properties exempt from Non Domestic Rates?
1.6How much will I have to pay?
1.7When and why does the poundage rate change?
1.8How often do Revaluations take place and why do we have them?
1.9What about the change in the poundage rate following a Revaluation?
1.10What are transitional arrangements and why do we have them?

2.PART TWO: PAYING YOUR BILL
2.1When will I get my bill?
2.2Do I qualify for any other rate relief?
2.3What if I can't afford to pay my bill or I think it is wrong?
2.4What if I don't pay?

3.PART THREE: RATEABLE VALUES AND APPEALS
3.1What is a rateable value?
3.2My rateable value is nothing like the rent I pay
3.3I have received a form from my local Assessor asking lots of questions about my property - what is this?
3.4How can I find out what my rateable value is?
3.5What if I think my rateable value is wrong?
3.6On what grounds can I appeal?
3.7When can I appeal?
3.8How will my appeal affect the amount I have to pay in Non Domestic Rates?
3.9How do I make my appeal?
3.10What happens next?
3.11Will transitional arrangements be affected if I appeal?

4.PART FOUR: VALUATION APPEAL COMMITTEE
4.1What is a Valuation Appeal Committee?
4.2Does the Valuation Appeal Committee hear all cases?
4.3Can I withdraw my appeal?
4.4When will my appeal take place?
4.5What happens if this date is not suitable?
4.6What information do I need to give to the Assessor?
4.7What information will the Assessor give me?
4.8What if I do not want to go to the hearing?
4.9What if I do not turn up at the hearing?
4.10Who will be at the hearing?
4.11What happens at the hearing?
4.12Will the Valuation Appeal Committee tell me their decision on the day?
4.13Can the Valuation Appeal Committee increase my rateable value?
4.14Can the Valuation Appeal Committee award costs in appeal cases?
4.15Is the Valuation Appeal Committee decision final?

5.PART FIVE: CONTACTS
5.1Who should I contact for more information?
5.2Should I employ a rating advisor?

Page updated: Friday, March 31, 2006