The last revaluation of non-domestic property for rating purposes throughout Great Britain took effect on 1 April 1995. All ratepayers had the right of appeal against the new valuation placed on their premises, provided the appeal was lodged by 15 December 1995. 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 1 April 1995 to 30 September 1998, 123,138 non-domestic rating appeals have been lodged with assessors. Of this total, 103,795 appeals have been lodged against the 1995 revaluation, and 19,343 relate to Running Roll appeals (inter-valuation).
110,356 (89.6 per cent) were disposed of by the assessors prior to hearing.
2,252 (1.8 per cent) were disposed of by the valuation appeals committee.
5,125 (4.2 per cent) were dismissed for non-attendance.
737 (0.6 per cent) cases were referred to the lands tribunal for Scotland.
94,647 properties are covered in the 103,795 appeals against the 1995 revaluation. Of these, 93,054 properties (98.3 per cent), of all properties appealed against, have been disposed of up to 30 September 1998.
Following the 1995 revaluation, some£2.7bn rateable value was subject to appeal. Appeals settled up to September 30, 1998 have resulted in a 7.9per cent reduction (£181m) in the£2.3bn 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 s/he must lodge an appeal on or before the last day of the six months beginning the day on which s/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.