Appeals against charge

If you remain dissatisfied and feel you have been improperly charged you can appeal the decision.  Please note that payment cannot be withheld pending the settlement of any appeal or outstanding enquiry.

The term "improperly charged" would include:

• You are not the rateable occupier of the property
• You believe the charge has not been calculated in accordance with the Rateable Value detailed in the Valuation Roll, or in accordance with statutory provisions
• You believe the charge is arithmetically incorrect
• You believe you have not been awarded the correct level of relief, reduction or exemption to which you are entitled

Appeals must be made in writing within 21 days of receipt of our response to your initial request or enquiry and sent to:

The Head of Revenues, Pullar House, 35 Kinnoull Street, Perth, PH1 5GD.

The following information should be contained within your appeal:

• Your name, address and the date
• The address of the business premises
• The reference number shown on your Non Domestic bill and the date of issue
• The reasons for your appeal including any supporting information or evidence

We will consider your appeal and advise you of the outcome as soon as possible.  If you remain dissatisfied with our decision you can ask for the appeal to be escalated and to be considered by the Council's nominated committee; this is currently a sub-group of the Finance and Resources Committee.