Businesses left waiting more than 18 months for decision on rates appeals

Companies are being “stuck in no man’s land” while waiting to learn the outcome of their business rates appeals, it has been claimed.

A Scottish Government report indicates more than two-thirds of appeals by businesses have not been concluded 18 months after being made.

Non-domestic rates (NDR) in Scotland are based on the rateable value (RV) of individual non-domestic properties.

Periodically there is a statutory revaluation process which revises RVs and the revaluation appeals process allows ratepayers to appeal against these.

A total of 73,867 appeals were lodged in 2017, with 22,725 resolved within a year and a half.

Nearly three-quarters (17,040) of the appeals resolved to date did not result in any change in rateable value.

The 51,142 businesses with appeals still to be revolved represent a value of £4.5 billion.

Dean Lockhart, Scottish Conservative economy spokesman, said: “Over 50,000 Scottish businesses are stuck in no man’s land waiting for resolution of their appeal.

“Rates valuations make a significant difference to businesses, particularly in these tough economic times.

“The SNP’s failure to manage the appeals process within a reasonable amount of time demonstrates their total failure to support business.

“The SNP must speed up this system and give businesses the certainty they need to continue to trade.”