As Scotland’s 2026 Revaluation draws nearer, more Scottish Assessors’ Information Notices (AINs) are being issued.
For any Scottish businesses out there, it is important to acknowledge and reply promptly to avoid incurring any fines. AINs can be sent to any person within a business, so it is also important that all employees are aware and flag any correspondence immediately.
The potential fines are significant and, with the legislation that introduced it now more than four years old, a lack of understanding or awareness as mitigation probably won’t hold much sway.
Fines can amount to up to 71% of the Rateable Value (RV) for persistent non-compliance, so it really isn’t worth taking the risk of missing any deadlines.
You can see how the fines are calculated here:
- Initial Penalty (after 28 days):
- For properties in the Valuation Roll: The greater of £200 or 1% of the rateable value.
- For properties not in the Valuation Roll: £1,000.
- Second Penalty (after an additional 42 days):
- For properties in the Valuation Roll: The greater of £1,000 or 20% of the rateable value.
- For properties not in the Valuation Roll: £10,000
- Third Penalty (after a further 56 days):
- For properties in the Valuation Roll: The greater of £1,000 or 50% of the rateable value.
- For properties not in the Valuation Roll: £50,000.
If you do receive an AIN then follow these steps:
- Reply promptly and directly to the Scottish Assessors which issues the AINs or,
- If you have a Ratings’ Advisor, send the AIN on to them as soon as possible.
- In addition, you may also receive information requests from your local authorities. Again, these are time limited with associated fines for any non-compliance.
It is necessary to respond to all local authority requests for information within 21 days or any party could be fined £370. If you fail to notify your local authority of a change of occupier of a property within 42 days, then this can also incur a fine of £370.
Any penalty fines will be the responsibility of the recipient of the notice, so if it is your name on the letter, you are liable. For a free assessment of your Rating needs, email info@dunlopheywood.com.