Valuation and Revaluation

Valuation

The Assessor allocates a rateable value to each property used for non-domestic purposes.  It is based on the rent that might reasonably expect to be received for the property if it was let on a yearly basis. A list of all non-domestic properties and their associated rateable values known as the Valuation Roll is published by the Assessor.

The Assessor will communicate the ratable value assigned to your property to us so that we can use the information held on the roll as the basis on which Non-Domestic Rates are levied.  The ratable value of your property will be shown on your Non-Domestic Rates bill.  The product of the rateable value multiplied by the rates poundage (which is set by the Scottish Government) is the amount of rates that you are due to pay.  This calculation will be shown on your bill.

If you think your rateable value is incorrect and you have not already advised the Assessor, you can obtain further information from:

The Grampian Assessor, 234 High Street, Elgin, IV30 1BA
Telephone 01224 068400 ; Website www.grampian-vjb.gov.uk ; Email assessor@grampian-vjb.gov.uk

You can inspect your property's rateable value online by accessing the Assessor's online Valuation Roll search facility  

You MUST continue to pay your rates bill, until a decision is made on your appeal. 

If your rateable value is amended and we find your account is then overpaid, the excess will be refunded to you.

Revaluation

All non-domestic properties are revalued periodically, on a timetable determined by Scottish Government. This is currently done every three years. The next revaluation will occur on 1 April 2026. The purpose of revaluation is to update rateable values for non-domestic properties, establishing a closer link between current property values and the amount of rates paid. The last Revaluation took effect from 1 April 2023. Other revaluation occurred in 2005, 2010, and 2017. Each Revaluation results in the production of a new Valuation Roll, which holds revised rateable values for all non-domestic properties in Scotland. This roll is the basis on which bills for subsequent financial years are calculated.

Assessors acting independently of direct local authority control are responsible for revaluing all non-domestic property in Scotland. In Moray this is done by The Grampian Assessor. The Assessor may be contacted at:

The Grampian Assessor, 234 High Street, Elgin, IV30 1BA
Telephone 01224 068400 ; Website www.grampian-vjb.gov.uk ; Email assessor@grampian-vjb.gov.uk

Scottish Government may make changes to the available Non-Domestic Rates reliefs and reductions so that these better conform with the ratable values made at Revaluation.  Once we are aware of these reliefs and reductions, these will be published on our website here (note: this is currently unavailable) .