Simplifying the Valuation Proposal Process: New Regulations for 2025

Starting April 1, 2026, new rules will change how property owners in Scotland can challenge the valuation of non-domestic properties. These updates come under the Valuation (Proposals Procedure) (Scotland) Regulations 2025, replacing the 2022 guidelines. Here's what you need to know.

What's New?

1. Proposal Withdrawal Restrictions: If you have submitted a proposal to change a property's valuation and the assessor plans to increase the rateable value, you cannot withdraw your proposal. This ensures that potential increases are not easily avoided.

2. Error Correction Flexibility: Minor errors in decision notices can now be corrected, provided both the proposer and assessor agree. This helps ensure that the valuation roll reflects agreements accurately.

3. Deadline for Error Proposals: You can submit a proposal to correct an error in the valuation roll as long as the roll is active. This aligns with the intention to address errors within their relevant timeframe.

Key Procedures

• Electronic Communications: Documents related to proposals can be sent electronically if both parties agree, making the process more streamlined.

• Proposal Requirements: When making a proposal, you must provide your contact details, the grounds for your proposal, supporting evidence, and how you believe the entry should be altered.

• Acknowledgment and Decision Timeline: Assessors must acknowledge proposals within 56 days and issue decisions by specific deadlines, ensuring timely processing.

Appeals and Deadlines

• Appeal Process: If you're unhappy with a decision, you have 28 days from receiving the decision notice to appeal to the Local Taxation Chamber.

• Proposal Submission Deadlines: Proposals must be submitted within specific timeframes based on when you became a proprietor or when a valuation roll is issued.

Consultation and Feedback

The Scottish Government consulted with assessors and relevant stakeholders to refine these regulations. Feedback led to clarifications on when a proposal is considered submitted and ensured transparency when assessors postpone decision dates.

Impact and Financial Considerations

The new regulations do not impose fees for submitting proposals and are not expected to increase administrative costs significantly.

These changes aim to simplify and clarify the proposal process, ensuring the valuation system is fair and efficient for all parties involved. For detailed guidance, property owners should refer to the full text of the regulations.