83.5% of all non-domestic rating appeals against properties, in respect of the 1995 revaluation, have been settled, according to Scottish Office Statistics published today. This has resulted in a reduction of o98m in the 1.5 billion appealed rateable values 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
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 June 30, 1997, 117,179 non-
domestic rating appeals have been lodged with assessors. Of this
total, 103,589 appeals have been lodged against the 1995
revaluation, and 13,590 relate to Running Roll appeals (inter-
-- Of the 117,179 appeals lodged for April 1, 1995 to June 30, 1997,
91,482 (78.1%) have been disposed of in the following manner:
86,433 (73.8%) were disposed of by the assessors prior to hearing.
1,226 (1.0%) were disposed of by the valuation appeals committee.
3,801 (3.2%) were dismissed for non-attendance.
22 cases were referred to the Lands Tribunal for Scotland.
-- 94,536 properties are covered in the 103,589 appeals against the
1995 revaluation. Of these, 78,925 properties (83.5 per cent), of all
properties appealed against, have been disposed of up to June 30,
-- Following the 1995 revaluation, some 2.7 billion rateable value
was subject to appeal. Appeals settled up to June 30, 1997 have
resulted in a 6.4 per cent reduction (98 million) in the 1.5 billion
appealed rateable value settled to date.
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 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.