Rating in Scotland broadly follows the same principles as England & Wales although there are differences in terminology and legislation:

• Appeals must be lodged with the local Assessor within 6 months of receipt of a Valuation Notice or within 6 months of becoming the ratepayer;
• The Scottish Government establishes the Uniform Business Rate (although it is currently aligned with England and Wales) and any supplements. They have responsibility for the Small Business Bonus Scheme and have removed transitional relief from 2010;
• Scotland’s vacant industrial premises also continue to benefit from 100% empty property relief, a policy which has now been abolished in England and Wales.