Scottish Sporting Rates: Appeals deadline and final payment notices
The last opportunity to appeal for those who received notification of liability for non-domestic rates on sporting rights is fast approaching.
The deadline is six months from the date of notification letter issued by the local Assessors Office and as most notices were sent out in September or early October, the deadline will be the end of March or early April – so do check your paperwork.
Sarah Tyson, partner in the Perth Office of Bell Ingram, said “There will be many instances where an Appeal is justified – from basic errors such as incorrect information being used to situations where sporting rights cannot realistically be exercised.
“The liability for rates continues at the original assessed level until an Appeal is resolved, although of course there is currently the chance to claim Small Business Bonus Scheme (SBBS) relief each year and remove or reduce liability, depending upon circumstances.
“The relief must be claimed through your local Council against the demand for rates which is issued each year.”
Those who have received final demand notices from their Council in the last few weeks should ensure they take action now to avoid further pursuit for the 2017/18 rates debt. New Notices for 2018/19 will soon begin to be issued and any relief due will need to be claimed again.
If you need assistance with sporting rates in Scotland, please contact Sarah Tyson on 01738 621 121.
Partner, FRICS FAAV
Rural Land Management
Tel: 01738 621 121
About: Sarah is an experienced rural property surveyor dealing with all types of valuations, renewable energy, estate management and property consultancy across Scotland . She is an Appointed Agent and Valuer for the Agricultural Mortgage Corporation providing competitive finance for farmers and landowners. Interests: AMC Services, Renewable Energy, Rural Land Management, Valuations, FRICS FAAV Registered Valuer.
Article posted on 05/03/2018