Scotland

Don’t get caught out with the time limit to appeal.

Appeals against a 1 April 2010 revaluation appeal must be made before 1 October 2010 or six months after a valuation notice is issued if later.

Failure to do this is fatal and the only opportunity to then appeal is if there is a material change of circumstances to your property or the locality it is in.

It is not always appropriate to appeal. The new RV might be correct or too low. An appeal might cause the assessor to look at your rating assessment again and increase it.

A little like the value of your investment, your RV can go up as well as down.

We have dealt with Scottish rating appeals since 1956.

The Facts.

• The average increase in RV for properties in England and Wales from 2005 to 2010 was 20%.
• The region with the greatest average increase was London with 32% and the lowest was the East Midlands at 7%.
• The VOA revalued 1,821,000 properties in England and Wales for the 2010 revaluation with a total rateable value of £46,934,000,000 i.e. £46.9 Billion!!
• 2010 RV’s can be appealed after 1 April 2010 but before 31 March 2015.
• It is not always appropriate to appeal. The new RV might be correct or too low. An appeal might cause the VOA to look at your rating assessment again and increase it.
• Appeals can be made if there is a change affecting your property or its locality.
• Appeal fees are based on a percentage of the saving/reduction in rate liability or reduction in RV, no saving, no fee.