Coronavirus Material Change Appeals

Graham + Sibbald are of the opinion that Commercial Ratepayers should strongly consider appealing their current Rateable Value due to effect on the Scottish economy of the Coronavirus.

Due to the timescale, immediate action is needed.

The basis is that a Material Change of Circumstance has occurred since the property was previously valued in line with values at the 2017 Rating Revaluation.

At present, the Coronavirus relief is only available to trading Retail, Hospitality and Leisure businesses. This was the situation prior to the current lock-down and we are monitoring the situation daily to see whether this relief might be extended to Factories, Warehouses and Offices whose business will be affected by this sudden enforced closure.

Graham + Sibbald have the experience to analyse the market evidence and enter in negotiations with the Assessors on this complex issue. We also have the capability to submit a large number of appeals, within a very tight timescale which has arisen due to the recent events.

Please download our full update below:

Coronavirus Material Change Appeals