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 01738 621 121

Established 117 years ago, Bell Ingram has 130 professional staff across 11 UK offices including: farm, estate and forestry managers; chartered surveyors, estate agents, architects, planners, and building surveyors; and tourism, GIS mapping, and renewable energy specialists.

Published on 5th March 2018