The Scottish Government has been accused of overseeing a business rates “pile up” after it emerged fewer than 2% of appeals about bills from businesses were resolved last year.
Non-domestic rates re-evaluations saw some companies hit with a rise in bills last year.
Although businesses have the right to appeal their re-evaluated rate, figures released to the Scottish Conservatives have revealed only 151 out of more than 9,500 appeals submitted by firms in Tayside and Fife have been completed.
The Scottish Government said the appeals process is independent but that companies can request “an expedited hearing”.
Half of all business in Fife saw their rates rise, as did 48% in Angus, 40% in Dundee and 63% in Perth and Kinross.
Although independent assessors have until the end of 2020 to to solve more than 73,000 appeals made against the revaluations from across Scotland they still have hundreds of outstanding cases from the previous re-evaluation in 2010.
North East region Conservative MSP Bill Bowman said: “This is causing a pile-up of red tape that’s really unnecessary.
“There are still outstanding appeals to be resolved from 2017. The target for dealing with last year’s appeals is the end of 2020.
“This has been set up to fail, ill thought out in terms of the administrative burden for assessors and the impact this is having on Scotland’s High Streets.”
Mr Bowman added: “It’s shocking that businesses are having to wait so long for their appeals to be resolved, which is causing businesses in Tayside a lot of concern.
“The SNP finance secretary has refused to intervene as it’s been left with the independent assessors for each area. I worry if businesses here will be picking up the pieces in seven years’ time.”
A Scottish Government spokesman said only a small number of businesses saw their rates increase by more than 12.5%.
He said: “The Scottish Government is maintaining a competitive business rates system, funding rates relief of around £720 million this year. We have capped rates increases at 12.5% in real terms for all but the largest hospitality and Aberdeen city and shire offices and we have changed the law to allow local authorities to introduce their own local reliefs.
“Valuation appeals are part of an independent statutory legal process and may ultimately be determined by the Court of Session.
“We have no locus to intervene in any independent legal hearings, including valuation appeals, but all ratepayers have the right to request an expedited hearing.”
