Fees for appeals on non-domestic rating valuations: consultation
This consultation seeks views on the potential introduction of fees for appeals on non-domestic rating valuations lodged with Local Taxation Chamber of the First-tier Tribunal for Scotland.
Closed
This consultation closed 3 October 2025.
View this consultation on consult.gov.scot, including responses once published.
Annex A
Deadlines for lodging rating appeals
The deadline for lodging a non-domestic rates appeal with the Local Taxation Chamber depends on the reason for the appeal, as set out below.
Reason for lodging appeal
The Assessor does not change the entry in the valuation roll following a proposal; or changes it in a way that the proposer does not request or agree with.
Deadline
28 days after the Assessor’s decision.
Reason for lodging appeal
The Assessor does not send a decision on a proposal by the Proposal Determination Date (PDD).
Deadline
28 days after the PDD.
Reason for lodging appeal
The Assessor does not provide a PDD in writing within 70 days of the last possible date for the Assessor to make a decision on the proposal.
Deadline
42 days before the last possible date for the Assessor to make a decision on the proposal.
Contact
Email: ndr@gov.scot