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Scottish Executive Finance and Central Services Department: Non Domestic Rates – A Guide

DescriptionBrief Guide to Non Domestic Rates
ISBN
Official Print Publication Date
Website Publication DateDecember 24, 2004

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Scottish Executive
Finance and Central Services Department

Non Domestic Rates - A Guide

This document is also available in pdf format (296k)

1.PART ONE: WHO PAYS NON DOMESTIC RATES RATES
1.1
Who has to pay Non Domestic Rates?
1.2
What is a non-domestic property?
1.3
What if I work from home?
1.4
What if I own a holiday home or a Bed and Breakfast Establishment?
1.5
Are any non-domestic properties exempt from Non Domestic Rates?
1.6
How much will I have to pay?
1.7
When and why does the poundage rate change?
1.8
How often do Revaluations take place and why do we have them?
1.9
What about the change in the poundage rate following a Revaluation?
1.10
What are transitional arrangements and why do we have them?

2.PART TWO: PAYING YOUR BILL
2.1
When will I get my bill?
2.2
Do I qualify for any other rate relief?
2.3
What if I can't afford to pay my bill or I think it is wrong?
2.4
What if I don't pay?

3.PART THREE: RATEABLE VALUES AND APPEALS
3.1
What is a rateable value?
3.2
My rateable value is nothing like the rent I pay
3.3
I have received a form from my local Assessor asking lots of questions about my property - what is this?
3.4
How can I find out what my rateable value is?
3.5
What if I think my rateable value is wrong?
3.6
On what grounds can I appeal?
3.7
When can I appeal?
3.8
How will my appeal affect the amount I have to pay in Non Domestic Rates?
3.9
How do I make my appeal?
3.10
What happens next?
3.11
Will transitional arrangements be affected if I appeal?

4.PART FOUR: VALUATION APPEAL COMMITTEE
4.1
What is a Valuation Appeal Committee?
4.2
Does the Valuation Appeal Committee hear all cases?
4.3
Can I withdraw my appeal?
4.4
When will my appeal take place?
4.5
What happens if this date is not suitable?
4.6
What information do I need to give to the Assessor?
4.7
What information will the Assessor give me?
4.8
What if I do not want to go to the hearing?
4.9
What if I do not turn up at the hearing?
4.10
Who will be at the hearing?
4.11
What happens at the hearing?
4.12
Will the Valuation Appeal Committee tell me their decision on the day?
4.13
Can the Valuation Appeal Committee increase my rateable value?
4.14
Can the Valuation Appeal Committee award costs in appeal cases?
4.15
Is the Valuation Appeal Committee decision final?

5.PART FIVE: CONTACTS
5.1
Who should I contact for more information?
5.2
Should I employ a rating advisor?