The Valuation Roll can be inspected at the offices of the City Assessor or on-line through the Assessors' Web Portal .

If you think your rateable value is too high (e.g. by comparison with those for similar properties) the first thing you should do is contact the City Assessor. The Assessor can be contacted in person, by phone, by e-mail or in writing.

Time Limits for Appeal

You must submit your appeal in writing to the Assessor to be with him on or before the last date for appeal.

This date varies with the kind of appeal. There are three kinds:

1. Appeals against revaluation or a new valuation (if, for example, the property is newly built):    30 September in the revaluation year or 6 months from the date of issue of the valuation notice, whichever is the later.
2. If you are a new proprietor, tenant or occupier you may appeal against the valuation, but you must do this within 6 months of acquiring an interest in the property.
3. If your property has been affected by a "material change of circumstances" you may appeal at any time. If you think that your property has been affected in this way you should discuss the reasons with the Assessor.
   

"Material change of circumstances" is statutorily defined:

"material change of circumstances" means in relation to any lands and heritages a change in circumstances affecting their value and, without prejudice to the foregoing generality, includes any alteration in such lands and heritages, any relevant decision of the Lands Valuation Appeal Court or a valuation appeal committee for the valuation area in which the lands and heritages are situated or the Lands Tribunal for Scotland under Section 1 (3A) of the Lands Tribunal Act 1949 and any decision of that Court, committee of tribunal which alters the net annual value or rateable value of any comparable lands and heritages.

The secretary of the valuation appeal panel will send you, at least 70 days in advance of the hearing, a notice to appear. If the date should be unsuitable, you should advise him or the Assessor, without delay. Together with the notice to appear you will receive a leaflet telling you what form the hearing will take.

In many cases, before your appeal has been heard by the valuation appeal panel, you may settle the matter by agreement with the Assessor.  You may also withdraw your appeal at any time before the hearing.

If you consider that your appeal has not been heard within a reasonable period of lodging it, you may request the valuation appeal panel to hear your appeal within such a period as you may specify being a period not less than 70 days from your request.

Lists of forthcoming appeal hearings and the contact details for the valuers dealing with them can be found on the  Assessors' Web Portal .

The Lands Tribunal for Scotland

If you consider your appeal is complex, highly technical or raises major issues of principle or law, you may apply to the valuation appeal panel, within any time up to 14 days before the day set for the hearing of your appeal, requesting it to refer your appeal to the Lands Tribunal for Scotland, a national body with the status of a court, instead of the panel hearing the appeal. You may also make a joint application with the Assessor for your appeal to be so referred. The Assessor will provide further details about this.

If you are dissatisfied with the decision of the valuation appeal panel or the Lands Tribunal for Scotland you may appeal by stated case to the Lands Valuation Appeal Court. The Court’s jurisdiction is limited to questions of, or incidental to value.

The Assessor may change a valuation in a number of circumstances. In particular he may:

• correct any error of measurement, survey or classification or any clerical or arithmetical error. 
• take account of any material change of circumstances as included in the definition given above.

In such a case where he changes a valuation he will issue a new notice and you will have the right of appeal in respect of any such change within the statutory time limits .