From 01 April 2023 appeals against an entry in a Valuation Roll must be initiated by the submission of a proposal which is referred to as a Non-Domestic Proposal on this website.

Non-domestic proposals can me made through the SAA website using the online form and details of how to make a proposal can be found here.
Using the online form is the best way to ensure you make a proposal that complies with the legislative requirements and can then be considered by the Assessor.

Non-domestic proposals are the mechanism for proposing an alternative value, to the relevant Assessor, where you believe your value is incorrect. You should review your value, any supplied valuation calculations, and if available, rented property lists provided on this website before deciding whether to make a proposal.

As part of a competent proposal submission, you must provide the specific reasons (grounds) for making your proposal and provide any accompanying evidence that supports your grounds. You must also provide a statement which explains how any evidence you have supplied supports your grounds of appeal. The online form allows you to upload common document types as part of your proposal submission and you can save your progress if you need to ingather more information.

Proposals can only be made against a single entry in the Valuation Roll and if you are submitting a proposal on behalf of someone else, you must provide evidence of your authority to act on their behalf.

You can only make a proposal for a particular property if you have an interest in the property as either property owner (Proprietor), tenant or sub-tenant (Occupier). If you do not appear in the valuation roll for the entry you are making a proposal for, you can upload evidence that you have an interest within the online form.

Time limits for Making a Proposal

Proposals on the grounds of Error and Material Change of Circumstances should only be submitted once you have read the additional information and definitions contained within the Error and MCC page. Such proposals are limited in scope within legislation.

Information on how to submit a Non-Domestic proposal can be found here.

Automated Lodging of Proposals

The SAA is developing an authenticated web service for submission of individual proposals by ratepayer representatives and those ratepayers with large portfolios who have property information systems able to provide proposal information in the format required by the online proposal form.

Information on how to become an authenticated user of the web service as well as the Terms and Conditions for use, including mandatory data fields and data validation requirements, can be obtained by contacting admin@saa.gov.uk

The Proposal Automated Lodging System is now Live.

Appeals are only heard by the Tribunal in a very limited set of circumstances and will generally be of a complex nature. There is a fee payable and will usually involve professional help.

Appeals against decisions of the Appeal Panel or The Lands Tribunal are heard by the Lands Valuation Appeal Court. Legal representation is required and the costs are borne by each party to the appeal.

More information regarding appeals can be found at the Scottish Assessors Association website.

You can view a Summary Valuation of most subjects by checking the Scottish Assessors Association website.

Online summary valuations are not available for large or complex subjects, or properties that have elements including turnover or output. If you cannot find a summary valuation please complete our contact form to request the information.