Colliers urges action to avoid invalid business rate appeals

Changes to the Scottish appeals system and the tribunals system are being passed in Parliament today, following a series of changes passed yesterday.

The legislation brings into force a new two-stage proposal and appeal system. This replaces the previous single-stage, more straightforward appeal system and makes the process more time-consuming.

The new changes will bring additional requirements in when it comes to the inclusion of more information within an initial proposal. It also transfers the Valuation Appeal Committee System and the Lands Tribunal for Scotland to the First Tier Tribunal and Upper Tier Tribunal for Scotland.

Enacted on 12 December was:

• The draft Valuation Timetable (Scotland) Amendment (No.2) Order 2022
• The draft Valuation Roll and Valuation Notice (Scotland) Order 2023
• The Valuation Timetable (Scotland) Order 2022
• The First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022
• The Upper Tribunal for Scotland (Local Taxation Rules and Procedure) Regulations 2022

Louise Daly, head of rating at Colliers Scotland, said: “With the delays to the legislation there are now just four months for the correct systems to be put in place before the revaluation date in April 2023.

“Ratepayers should have received a draft Valuation Notice by now, notifying them of their 2023 rateable values. However, they have yet to be made aware of the restrictive and extremely time limited nature of the new proposal and appeal system.

“This means people will need to act now to ensure that they have sufficient time to lodge a complaint proposal through the new appeals system, should that be required.”

Colliers highlights ratepayers have until 31 July 2023 to submit a valid proposal which requires full details of the case. This includes all supporting evidence which cannot be added to at a later date - unless it did not exist at the time, or the Assessor allows it.

Ms Daly continued: “The Assessor has become judge, jury and executioner for proposals; therefore it is important that sufficient time is allowed to navigate the system and ensure that ratepayers don’t get caught out by the new requirements.”