Under Section 8(3) of the Non-Domestic Rates (Scotland) Act 2020, any person who receives a Draft Valuation Notice is entitled to make representations to their local Assessor about the information that will appear in the Valuation Roll.
There is no statutory format for these representations. This gives each business flexibility in how they present their case. However, we recommend that representations focus on the following:
Representations should be submitted as early as possible, and no later than mid-February, to ensure the Assessor has sufficient time to consider them before the Valuation Roll is finalised on 15 March 2026.
Submitting a representation at this stage does not affect your right to make a formal proposal against the final valuation once it is issued.
Where specialist support is required, ASSC’s professional rating advisor, Mr Billy McKaig, may be able to assist.
Representations should clearly include:
Your full name (or the name of the business or person making the representation)
The Assessor Reference, shown on your Draft Valuation Notice or available via the Scottish Assessors website.
Full details of your representation, including:
– Any factual inaccuracies, and
– The reasons you believe the draft valuation is incorrect or excessive.
Links to each local Assessor can be found here: Assessors’ Links – Scottish Assessors
Members should always check the contact details on their own Draft Valuation Notice, as these may differ from the general contact information listed on the website for administrative purposes.