Revaluation appeals can be submitted online at the Scottish Assessors Association (SAA) website, www.sas.gov.uk
Appeals can also be lodged in writing or by e-mail via the local assessor office, a list of which is available on the SAA website.
The Scottish Government recommends that businesses contact the relevant assessor for an informal conversation before any official appeal is made.
A free 30 minute consultation with a local rating surveyor is also available by contacting the Royal Institution of Chartered Surveyors enquiry line on 0870 333 1600.
The last date for lodging an appeal is within six months of the date of issue of the assessor’s valuation notice.
Businesses must continue to pay the revised rates during the appeal process.
If the local assessor examines the case and rejects the appeal, it will then go to an independent valuation committee which will decide on the validity of the case at a public hearing.
This part of the appeal process is free of charge to businesses.
However, the committee will not cover the cost of hiring a ratings agent, who may be able to assist firms with their appeal.
The committee’s decision and reasons will be sent to the applicant by the committee secretary.
Any business that doesn’t agree with the committee’s decision can appeal it to the Lands Valuation Appeal Court.
The committee must give notice of this in writing to the VAC secretary within 14 days of the decision date.
For more information on the appeals process, visit www.mygov.scot/business-rates-appeals