Derek Mackay, cabinet secretary for finance and the constitution, has responded to the Scottish Government’s consultation on the rating valuation appeals system.
The response sets out agreement there is a need for a better information flow ahead of valuation which would mitigate the need for appeals. The Government has already committed that draft rateable values will be made available to ratepayers as far as possible in advance of the 2017 revaluation. The minister encourages the continued development and use of the online portal including availability of summary valuations and for appeals decisions to be published. The Scottish Government urges ratepayers to respond in line with the requests for information and will keep under review whether different sanctions are required where responses are not received. There is, however, sympathy for calls to extend the 14 day information return period and the ability to respond and appeal electronically. This will be revisited for the 2022 revaluation.
Legislation will be brought in prior to the 2017 revaluation to enact some of the above improvements. In the longer term, the Valuation Appeals Committee functions will transfer to the Scottish Tribunals structure.