The Scottish Government

2005 Revaluation

The Scottish Assessors are required by statute to revalue all non domestic property in Scotland every five years. The last non domestic revaluation took effect from 1 April 2005.

The purpose of a revaluation is to update rateable values to reflect current rental levels. The 2005 revaluation is based on rental levels as at 1 April 2003. Revaluations result in the production of a new valuation roll which contains revised rateable values for all non domestic properties in Scotland.

Ratepayers who are unhappy with the rateable value assigned by the Assessors to the property they occupy have a right of appeal to a Valuation Appeal Committee, Lands Tribunal and ultimately to the Lands Valuation Appeal Court.

Links

Information Leaflets on Scottish Executive Website

Non Domestic Rates 2005-06 Poundage Calculation

Non Domestic Rates Revaluation 2005

Non Domestic Rates Revaluation 2005 Appeal Procedures

Legislation on HMSO Website

The Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995