Property Rates

CDLH are experts in the valuation of hotels, public houses, restaurants, golf courses and general leisure related properties.  As such, we are ideally placed to assist you firstly in ensuring that the rateable values issued by the Assessor have been correctly calculated and secondly to lead an appeal on your behalf should we feel that the rateable values have been incorrectly calculated.  All work on the assessment of rateable values will be carried out by an RICS qualified chartered surveyor, with a specialist knowledge in the leisure and hospitality sector. This is particularly important in the leisure sector as arriving at the valuation calculation has regard to your accounts, but must be considered against a Reasonable Efficient Operator.  CDLH have a huge database of benchmark information trading information across Scotland.  This means we can identify “personal goodwill” which should be removed from the rating assessment calculation and may not be the approach taken by a non specialist in the sector.

At CDLH we fully understand the operation of leisure and hospitality businesses and the impact of rates.  The highest overhead for any business in the sector is wages.  The second highest overhead (other than rent for leasehold properties) can often be energy costs or rates.  It is critical, particularly in this time of increasing wage costs, to ensure that operational overheads are kept to a minimum and, surprisingly, rates are often left unchallenged until it is too late, resulting in a very high fixed operational cost.  This can have a massive negative impact on long term profitability.

CDLH successfully represented hundreds of corporate and private clients across Scotland in the 2017 revaluation. For example, in our first rating appeal for the 2017 Revaluation we successfully reduced the Rateable Value of a Hotel from £93,000 to £29,500 resulting in an actual cash savings of £160,015 over 5 years. This was a particularly good outcome. However, what is not exceptional is the way CDLH deal with each appeal. We treat all clients and properties individual and thoroughly review the potential savings. We go into every detail to ensure the best possible outcome for our clients.

Fees and costs

CDLH are well aware that the need to control professional fees is an important factor for any business.  As a result we have created the fee scale for both individual and multiple operators, which is based on a fixed fee up to the point of providing advice on whether a rateable value should be challenged, with a results driven fee thereafter, depending upon the outcome of the appeal process.  This allows occupiers a clearly defined advice driven fee basis from the very commencement of the instruction.


The next Rates revaluation took place in Scotland with effect form 1st April 2023. Appeals must be lodged within 6 months of the revaluation date or an appeal can be lodged on change of occupier or material change in circumstances at any time (within 6 months of the relevant date). 

1 April 2022 - Revaluation "tone date"

The “tone date” is the valuation date. This is the valuation date that will apply to all properties in Scotland regardless of there construction or development date for the 2023 revaluation. You will be asked to complete a questionnaire from for the revaluation. It is critical you ensure you take appropriate rating advice in doing so. 

1 April 2023 – Revaluation implemented

April 2023 is the next revaluation date when new Rateable Values will be implemented, and it is the last 5 yearly revaluation. Thereafter revaluations will be conducted at 3 yearly intervals.

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