Non-Domestic Rates

– Scottish Parliament written question – answered on 15th November 2001.

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Photo of David Davidson David Davidson Conservative

Question S1W-19189

To ask the Scottish Executive how many appeals against non-domestic rates assessments are currently outstanding and on what grounds they were lodged.

Photo of Angus MacKay Angus MacKay Labour

As at 30 June 2001 (the latest information available), there were 51,610 non-domestic properties with appeals arising from the 2000 Revaluation outstanding. The Scottish Executive holds no information on the grounds on which these appeals were lodged with the Assessors. Information is not held centrally on outstanding rolling roll appeals (appeals arising from a change in occupier, tenant or owner or due to a material change in circumstances), or appeals not yet settled following earlier revaluations. The Scottish Assessors advise that to date 5,565 appeals have been lodged as a consequence of the foot-and-mouth disease outbreak.

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