Skip to content
Law Society of Scotland
Search
Find a Solicitor
Contact us
About us
Sign in
Search
Find a Solicitor
Contact us
About us
Sign in
  • For members

    • For members

    • CPD & Training

    • Membership and fees

    • Rules and guidance

    • Regulation and compliance

    • Journal

    • Business support

    • Career growth

    • Member benefits

    • Professional support

    • Lawscot Wellbeing

    • Lawscot Sustainability

  • News and events

    • News and events

    • Law Society news

    • Blogs & opinions

    • CPD & Training

    • Events

  • Qualifying and education

    • Qualifying and education

    • Qualifying as a Scottish solicitor

    • Career support and advice

    • Our work with schools

    • Funding your education

    • Social mobility

  • Research and policy

    • Research and policy

    • Research

    • Influencing the law and policy

    • Equality and diversity

    • Our international work

    • Legal Services Review

    • Meet the Policy team

  • For the public

    • For the public

    • What solicitors can do for you

    • Making a complaint

    • Client protection

    • Find a Solicitor

    • Frequently asked questions

    • Your Scottish solicitor

  • About us

    • About us

    • Contact us

    • Who we are

    • Our strategy, reports and plans

    • Help and advice

    • Our standards

    • Work with us

    • Our logo and branding

    • Equality and diversity

  1. Home
  2. News and events
  3. Legal news
  4. Business rates appeal system up for review

Business rates appeal system up for review

16th December 2014 | commercial property , government-administration , tax

A public consultation has opened on how to speed up the appeal process against valuations of business premises for the purposes of charging rates – but the Scottish Government has no specific proposals on which comments are invited.

In its paper the Government states it is "committed to improving the valuation appeals system, provided it is affordable to do so". Any changes, it says, "should, as a minimum, be cost neutral".

A 2012 consultation on reforms to the business rates system found that many respondents felt the appeals system was cumbersome, time-consuming and costly for ratepayers, who often have limited understanding of the system and need to pay professional advisers to assist with an appeal. Hence this separate review, which does not propose changing the underlying principle of business rates as a property-based tax, the way property is valued or the way business rate reliefs operate.

The paper sets out that the appeal system should be easy to use, and offer sufficient opportunity for ratepayers to understand their rateable value and to challenge this where there is evidence the value has been set too high. It should also minimise delays to resolution of appeals.

While ministers do not propose to remove the right of appeal, the paper states that "the current system provides considerable incentive to lodge speculative or blanket appeals, which can create holdups in the system for those with a well founded and evidence based appeal". One option to reduce the number of appeals lodged would be to charge a fee for lodging an appeal. This would bring the process into line with wider court processes, where the policy objective is full cost pricing.

Respondents are however invited to submit views on a range of possible issues, including exchanges of information, improvements to availability of rental evidence, valuation appeal committee procedures and timetables, whether it should be possible for the rateable value of a property to be increased as well as decreased at appeal (as is the case in England), limiting the number of appeals per property, and introducing new penalties for those who fail to provide evidence or are deemed to abuse the system.

Click here to access the consultation. The deadline for responses is 6 March 2015.

Add To Favorites
Law Society of Scotland
Atria One, 144 Morrison Street
Edinburgh
EH3 8EX
If you’re looking for a solicitor, visit FindaSolicitor.scot
T: +44(0) 131 226 7411
E: lawscot@lawscot.org.uk
About us
  • Contact us
  • Who we are
  • Strategy reports plans
  • Help and advice
  • Our standards
  • Work with us
Useful links
  • Find a Solicitor
  • Sign in
  • CPD & Training
  • Rules and guidance
  • Website terms and conditions
Law Society of Scotland | © 2025
Made by Gecko Agency Limited