Rates Revaluation in Scotland coming into effect in 2023
23 May 2022
After six years, the next non‑domestic Rates Revaluation in Scotland will take effect in 2023, and it will be based on a Tone (valuation) Date of 1 April 2022.
As announced by the Scottish Government, the timeline will be as follows:
- Draft Valuation Roll & Draft Valuation Notices – 30 November 2022
- Abolition of Valuation Appeal Committees, replaced by Scottish Tribunals – 1 January 2023
- Revised RV’s in force via publication of Valuation Roll – 1 April 2023
Alternative Value Proposal submission window – 1 April to 31 July 2023 (Draft)
These changes are part of a radical overhaul of Scottish Rating legislation, which sees the country move to 3 yearly Revaluations, with 1-year antecedent tone date. Legislation is currently laid before Parliament which replaces the current appeal system with a 2-tier detailed proposal and then appeal process in a very short timeframe. Valuation Appeal Committees will transfer to the Scottish Tribunals system on 1 January 2023. Legislation will also restrict other categories of appeal, including Material Change of Circumstances and Error appeals.
Ryden’s Rating experts have the expertise to represent businesses in ensuring all rateable values are fair and reasonable and in dealing with the Assessors. Don't hesitate to contact us for any queries on this Rates Revaluation or any rates matter, and also to obtain advice regarding rates relief and mitigation.
Lorna Greig
01224 569668
