Fees for appeals on non-domestic rating valuations
Overview
This consultation seeks views on the potential introduction of fees for appeals on non-domestic rating valuations.
The non-domestic rates system was reviewed in 2017 by the independent Barclay Review which aimed to support growth, improve administration and increase fairness of the non-domestic rates system. The report of the Barclay Review called for reforms to the appeals system to modernise the approach, reduce appeal volume and ensure greater transparency and fairness.
A new two-stage appeals system was introduced on 1 April 2023 to improve information-sharing between parties early in the process and help settle appeals amicably without necessarily requiring the involvement of the Scottish Tribunals.
In the first stage of the appeals process, if a property owner or occupier disagrees with the valuation of their non-domestic property, they may within prescribed timescales submit a proposal to the Assessor to amend it. The outcome of the proposal stage can in certain circumstances be appealed to the Local Taxation Chamber, First-tier Tribunal for Scotland.
Fees are potentially a means to support the effective and efficient running of the appeals system and to help deliver fairness for all. There is currently no fee for lodging a proposal with the Assessor, or an appeal with the Local Taxation Chamber.
This consultation seeks views on the potential introduction of fees, and the design considerations for any fees, for non-domestic rating appeals lodged with the Local Taxation Chamber.
Read the consultation paper. The consultation paper contains full background information for this consultation. You may find it useful to read or refer to while responding.
Consultation questions preview
The consultation questions are included here for your reference. Please click 'Begin consultation' at the bottom of this page to proceed.
1. Should fees be introduced for appeals on non-domestic rating valuations?
2. If fees on non-domestic rating appeals are introduced, should there be a single fee for all non-domestic rating appeals, or different levels of fees for non-domestic rating appeals?
3. What would be an appropriate and affordable level of fee(s) to deliver the policy intention? (see ‘Why are we consulting on fees for appeals on non-domestic rating valuation?)
4. What should be the main basis for structuring fees if more than one level of fee were to be introduced?
5. Should fees be refunded (in full or in part) in any of the following situations?
6. Should an administration fee apply for the refunding of any fees?
7. Do you think an exemption from paying the fee should be applied in the following situations?
8. Please share any other views or comments you have on any fees for appeals on non-domestic rating valuations?
Useful information about responding to this consultation
As you complete your response, each page will provide the option to 'Save and come back later' at the bottom. This means you can save your progress and return to the consultation at any time before it closes. If you don't use this feature and leave the consultation midway through, your response will be lost.
Once you have submitted your response, you can enter your email address to get a pdf copy of your answers sent to you.
On the 'About You' page at the end of this consultation, organisations will have the opportunity to tell us more about their work and/or how their response was informed.
After the consultation has closed there will be a few months delay before any responses are published. This is because we must check any responses to be published abide by our Terms of Use.
An analysis report will usually be published some months after the consultation has closed. This report will summarise the findings based on all responses submitted. It will be published on the Scottish Government website and you may be notified about it if you choose to share your email address with us. You can also join our consulation mailing list where we regularly list newly published analysis reports (as well as new consultations).
Why your views matter
This consultation is an opportunity to contribute your views on the introduction of fees for appeals on non-domestic rating valuations lodged with Local Taxation Chamber, and on the design considerations for any fees to ensure that, if introduced, they would deliver fairness and support an efficient and effective appeals system.
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