Valuation figures at highest level in 23 years

Valuations in the northeast went up a fifth on average, while in Scotland as a whole, they were either the same or slightly down.

A total of 10,058 premises in the region are under appeal.

The last rates revaluation that had a higher percentage was 1995 when 38.8% appealed, although this amounted to 9,501 in total.

By law, all appeals have to be answered by September 2020.

Grampian rates assessor Ian Milton, who is also vice-president of the Scottish Assessors Association, previously said he understood the level of opposition to the rates revaluation.

“Budgets do not take kindly to sudden shocks.

“You have to find a way to smooth the peaks and troughs,” he said.

But he also claimed that Holyrood officials had been supplied the figures in 2016 and it had been “quite easy to see the direction of travel”.

He suggested more frequent revaluations than the present fiveyear cycle might help to prevent a repeat of the present situation.

Among the key recommendations of the Barclay Report were that arm’s length external organisations (ALEOs) which run culture and sports venues should no longer be exempt from paying business rates.

However the Scottish Government decided to maintain the benefit for existing ALEOs but remove it from any new organisations.

Aberdeenshire Council fell foul of this change and was forced to scrap its plans for a sports and leisure trust.

The report also recommended independent schools should no longer be exempt from rates.