Lothian Valuation Joint Board

Electoral Registration, Valuation and Council Tax within Lothian

Valuation Roll - General Information

Image of commercial office buildingThe functions of the Assessor are different from most other Local Government Officers whose duties are to carry out the policies of Authorities, many of which are of a political nature. The Assessor requires to balance ratepayers’ interests against others and the independence of the Assessor, as recognised in the formulation of the Joint Board, is necessary to ensure that decisions are made on factual considerations of value without political pressure.

The Valuation Roll

The Valuation Roll is a public document which contains an entry for every non-domestic property in the Lothian area. Each entry in the Roll includes the names of proprietors and occupiers and the Rateable Value which has been set by the Assessor.

Rateable Values are normally established every five years at a Revaluation which takes place at the same time throughout the United Kingdom. Revaluation results in the production of a new Valuation Roll which contains revised Rateable Values for all non-domestic properties in the area. Following a Revaluation, your Rateable Value generally remains unchanged until the next Revaluation, unless, alterations have taken place to your property.  The Assessor is required to notify proprietors and occupiers of any changes made to the Valuation Roll by issuing a Valuation Notice.

The Valuation Roll can be viewed online via the Scottish Assessors Portal website.

Revaluation 2017


Revaluation 2017 logoScottish Assessors are responsible for revaluing all non domestic property in Scotland, normally every five years. A Revaluation is a regular reassessment of all non-domestic properties. It applies to all land and any buildings on those lands unless the class of property is expressly exempted by law. The most common exemptions are agricultural lands and domestic properties; the latter group is instead liable to Council Tax.

The last Revaluation was in 2010 and the Revaluation due in 2015 was postponed to 2017 by the Scottish Government and, for England & Wales, the UK Government. Revaluation results in the production of a new Valuation Roll which contains revised values for all non domestic properties in the Assessor’s area.  Following a Revaluation, the new values will generally remain unchanged until the next Revaluation unless the property is altered or other changes take place.

The valuations shown are not the amount that will be paid as Non-Domestic Rates. The Scottish Government have announced the “Rate Poundage” which is the percentage of the Rateable Value that is the basic amount of rates payable although that amount may vary due to reliefs and supplements.  Information is available at: www.mygov.scot/business-rates-guidance

Revaluation 2017 Notices

Revaluation Rolls will be made up on 15th March 2017 and new valuations will be effective from 1st April 2017. A Revaluation Notice will be issued to all interested parties (Proprietors, Tenants and Occupiers) on or around 15th March 2017.
These Notices will detail the entry to be made in the Valuation Roll and will include:

  • The Reference number;
  • The Description (Shop, Office, Hotel....) or the property;
  • The Address of the property;
  • The Proprietor, Tenant and Occupier as appropriate;
  • The Net Annual Value and Rateable Value (these, in most cases, are the same but will vary if there is an apportionment);
  • Any Apportionment (for example between Domestic and Non-Domestic parts of a property).
  • The effective date – in this case 1st April 2017.

The Notice will also detail:

  • The circumstance under which the entry in the Valuation Roll can be amended;
  • How to appeal against the entry detailed in the Notice.

Appeals

Appeals against an entry on the Valuation Roll can only be made in the following circumstances:

  • Within 6 months of the date of a Valuation Notice issued to notify a change to the Valuation Roll (further details are shown on the Valuation Notice).
  • Within 6 months of first acquiring an interest in the property.
  • At any time on the grounds of ‘Error’.  Error is defined in the Valuation Acts and relates to matters of fact. If you think your property is affected in this way you should contact the Assessor.
  • At any time on the ground that there has been a ‘Material Change of Circumstances’.  The phrase ‘material change of circumstances’ is statutorily defined and if you think your property has been affected in this way you should contact the Assessor.

The simplest way to lodge an appeal is via the SAA Web Portal (https://www.saa.gov.uk/non-domestic-valuation/the-valuation-roll/valuation-appeals/) and full guidance is provided at that web page.  Appeals can also be lodged in writing to the Assessor or by email to appeals@lothian-vjb.gov.uk

Appeals are free to lodge and there is no fee levied for hearing by a Local Valuation Appeal Committee. Ratepayer Appellants will, however, be liable for any costs associated with engaging professional assistance.

Any appeals to be heard by the Lands Tribunal for Scotland will attract a fee. Appeals will only be heard by the Lands Tribunal in a very limited set of circumstances and will generally be of a highly complex nature. It is usual for professional assistance to be engaged by appellants involved in such appeals.

Appeals against decisions of the Appeal Committee or The Lands Tribunal will be heard by the Lands Valuation Appeal Court (part of the Court of Session) and will inevitably involve legal representation, the cost of which will be borne by each party to the appeal.

Ratepayers are reminded that, where they have not done so, they should provide their relevant local Assessor with all of the information requested in Forms of Return for such as Rental/Lease details.

Further detailed information regarding valuation appeals can be found here.


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