Where a property comprises a series of different elements (e.g. self-catering unit with separate parking, offices where the only access to each one is across a common corridor etc), the Assessor will have considered whether or not each element comprises a single subject. Single subjects are considered mainly from a geographical perspective to determine what they comprise – using the above office example, if 2 adjacent rooms can only be accessed by entering a common (or shared) corridor, the entry on the Valuation Roll will have been divided into two separate units as they are distinct room’s in their own right. However, if there was a doorway between the two rooms, they would remain as one as they are ‘geographically’ linked.
If the parking is separate from the flat, i.e. it is remote and probably can only be accessed across space which is common to others (a corridor/ entrance/ the car park). If this is correct, then separate treatment of parking is to be expected. Further, parking is valuable and is assessed on a rate per space basis with the highest rates in locations close to the city centre.
You are entirely able to appeal after 1st April 2017, if you believe your rateable value is too high, using the Assessor’s portal (www.saa.gov.uk ).
In Edinburgh, the best contact is Neal Skinner (0131 344 2578, neal.skinner@lothian-vjb.gov.uk ).