Non-domestic rates - procedures in proposals and valuation notices etc: consultation

Part 6: Draft Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022

39. Under section 1B of the Local Government (Scotland) Act 1975, the assessor will be required to publish a draft of the valuation roll before revaluation, and to send a draft valuation notice to the owners and occupiers of non-domestic properties. These drafts are therefore required only prior to revaluation entries, not all entries or changes to entries made in the roll. Under section 3(2) of the Local Government (Scotland) Act 1975, the assessor is required to issue a valuation notice to the owner or occupier when a new entry is made in the roll, to add a property, or when an existing entry in the roll is altered, as well as at revaluation.

40. The draft Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022 make provision as to information which will have to be provided in valuation notices for certain classes of property. This relates to draft valuation notices issued on or after 30 November 2022 and to final valuation notices issued on or after 1 April 2023. The Regulations will be laid around spring 2022, to give assessors notice of the requirements to be associated with valuation notices.

41. These regulations aim to address the Appeals sub-group comments that:

"The Appeals sub-Group agreed that consideration should be given to putting in place a statutory requirement that the Assessor publish, alongside each valuation notice, the addresses of let properties the rental evidence of which has been used to inform the basic rate at Draft RV stage. It agreed that this could be rolled out progressively, for 'standard' shops, offices and warehouses & workshops - valued using the Comparative method in the first instance, with a view of expanding the list to all properties valued using this method at future revaluations."

42. The draft Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022 rely on the Town and Country Planning (Use Classes) (Scotland) Order 1997 to define these categories, and require the inclusion in the notice of the location of the properties the rental evidence of which was taken into account in determining the rateable value of the lands and heritages covered by the notice.

Question 5a) - Do you have any comments on the draft Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022?

Question 5b) - What are your views on whether or not it is appropriate to use The Town and Country Planning (Use Classes) (Scotland) Order 1997 to describe the property types covered by the requirement to set out the location of similar properties whose rental evidence has been considered?

Question 5c) - What are your views on whether additional requirements should be set out for the information to be included in valuation notices for all or some lands and heritages?