Business Rates Revaluation


Every business in the UK is required to pay business rates on non-domestic properties.


The 2017 rates revaluation is currently underway with new values effective from the 1st of April 2017.




It is important that you receive the correct advice about the financial implications that this revaluation will have on your business. If you don’t, your rates liability could be set until the next revaluation, probably 2022.


By using their specialist knowledge, our experienced business rates team can ensure that:

  • your rateable value is accurate
  • your rates liability is minimised
  • you are paying the correct amount in rates


Our fee is only chargeable on completion of the appeal.




Graham + Sibbald is one of the leading rating practices in Scotland. Our team has over 100 years of combined experience and dealt with an average of 8,000 appeals at each of the last rates revaluations. Thanks to our large network of local offices, our experience of appeal negotiations is one of the widest available in Scotland.


Graham + Sibbald is able to offer a unique blend of national coverage coupled with local expertise. Our specialist knowledge of the local property market places us in an extremely advantageous position when negotiating with local Assessors.


We have used our experience to deliver significant savings to both public and private sector clients. Our expertise covers all types of properties ranging from shops and offices to pubs and petrol filling stations.




Appeals against the new 2017 assessment can be lodged from 1st April 2017 (last date 30th September 2017). You can also lodge an appeal if:

  • You consider your business has been adversely affected by external circumstances such as new business competition and physical or economic changes in your location
  • You have become a new proprietor, tenant or occupier
  • Any physical alterations to the property have resulted in a new valuation notice being issued, so altering your rateable value



March/ April   2017

Valuation Notices sent out to Scottish Properties.

1 April 2017

Your property’s new Rateable Value comes in to effect for a five-year period.  The appeals process begins. Rates bills are issued.

30 September 2017

Last date for Revaluation appeals to be lodged.


Assessor begins to deal with appeals.

31 December 2020

Last date for completion of all Revaluation Appeals.




  • Initial Meeting and Recommendations
  • Full Appeal Process
  • Checking Rates Invoices
  • Vacant Property Rates Relief
  • Rating Procedures and Legislation
  • Water and Sewerage Charges



Sarah Fitzpatrick

Glasgow Office

T: 0141 332 1194

M: 07932 689 910



Douglas Hutcheson

Kirkcaldy Office

T: 01592 266 211

M: 07803 896 981



Tim Bunker

Edinburgh Office

T: 0131 240 5307

M: 07803 896 935