Further information and guidance
Information and guidance concerning the valuation appeals process is available from a number of sources. Those likely to be most helpful, particularly for ratepayers who do not have a professional advisor, are indicated below.
The Scottish Government has published guidance on the overall process and the regulations governing it. This is to be found at http://www.gov.scot/Topics/Government/local-government/17999/11199/brief-guide/valuationappeal [note: This link is currently out of date.]
Some Valuation Appeal Panels have their own websites on which they have made available policy statements and guidance applicable to their own areas. Links to these are provided below.
Highland and Western Isles http://hwivap.uk/
The Scottish Assessors Association Portal https://www.saa.gov.uk/ provides a lot of detail concerning Valuation Roll entries in all Valuation Areas and, in many cases, also has details of the underlying valuations. It also provides links to websites or pages maintained by individual assessors which, in many cases, include their policy statements regarding the conduct of negotiations and discussions of cases prior to a hearing.