Submitting an appeal for a property valuation

Before you appeal

Before submitting an appeal about your rateable value, you must first submit a proposal to the assessor.

How to appeal

If you are not happy with the outcome of your rateable value proposal, you can appeal to the First-Tier Tribunal for Scotland, Local Taxation Chamber. 

When to appeal

You can appeal up to 28 days after the assessor's decision on the proposal if the assessor either:

• decides not to change your valuation 
• changes it in a way that you did not request or agree 

You can also appeal if the assessor does not:

• send you their decision by the Proposal Determination Date (PDD) that they gave you – if this happens, you can appeal up to 28 days after that PDD
• give you a PDD in writing 70 days before the last possible date for the assessor to make a decision on the proposal – if this happens, you can appeal up to 42 days before the last possible date for the assessor to make that decision

You cannot appeal an assessor's decision to change the valuation if they agree to change it in line with either:

• your proposal 
• a subsequent agreement you reached with them

Submitting an appeal

You must appeal in writing to the Local Taxation Chamber and provide the following: 

• your full name, address and email address (if available)
• the full name, address and email address of any authorised representative acting on your behalf
• the address of the property the appeal is about
• the information provided to the assessor during the proposal process