Question reference: S6W-11195
- Asked by: Mercedes Villalba, MSP for North East Scotland, Scottish Labour
- Date lodged: 15 November 2022
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Current status: Answered by Tom Arthur on 29 November 2022
Question
To ask the Scottish Government whether it will provide an update on what its position is regarding the impact in Scotland of reports that the Scottish Assessors Association is considering the valuation of ATM sites and that it is likely that such sites will be deleted from the valuation roll, and, in the case of any such sites being removed from the valuation roll, what its position is on whether any rates paid would be backdated to when they were originally added to the valuation roll.
Answer
The valuation of all non-domestic property, including the sites of ATMs, is a matter for the Scottish Assessors who are independent of local and Scottish Government.
We are aware that Assessors were considering the valuation of ATM sites and they concluded that in most retail premises it is likely that such sites will be deleted from the Valuation Roll. Assessors are in the process of carrying out this exercise.
Where a property is removed from the Valuation Roll, the ratepayer will be entitled to a refund of any overpaid rates back to the effective date of deletion.