Frequently Asked Question

How is the Rateable Value determined?

The Assessor determines the Rateable Value based on the market rental value of the property concerned. These values are reviewed every 5 years (referred to as a valuation period) although changes in circumstance to a property may affect the Rateable Value. If an appeal has been made against a rateable value, rates should continue to be made based on the most recent bill sent to you. Any subsequent changes will be notified to you and a refund issued if an overpayment has occurred.

Note: Following a decision by the Scottish Government, the next Business Rates revaluation has been delayed until 2017 (and not 2015).

Further information can be obtained from the Scottish Assessors' Association web site at