Graham Howarth

Bringing you expert advice

• My focus is on providing rating advice to a wide range of clients extending from small wastewater treatment works for Scottish Water to large petrochemical corporates including Ineos, Shell, Exxon, Enquest, Total, Shetland Heat & Power and Repsol Sinopec.
• I am a member of the RICS and a Registered Valuer. I also sit on the RICS Rating Practice Group and often liaise with Scottish Government on business rates matters relevant to stakeholders.
• My experience and knowledge of specialist rating valuations assists in providing clients with expert advice and identifies potential challenges where valuations are considered to be excessive. Major successes to date have assisted our specialist clients to save over £75m in business rates liabilities over the period of the 2017 Revaluation.
• As a result of my experience and knowledge I often challenge the valuation methodology proposed by the Scottish Assessors, which can be key to minimising clients’ rates liabilities. I was recently successful in a comprehensive challenge to the changes proposed by the Scottish Assessors in the valuation of 1,800 wastewater treatment works across Scotland. This resulted in reductions in liability on over 75% of these assets across Scotland saving our client in excess of £20m in unnecessary business rates liabilities.
• Given the specialist sectors in which I operate, I have been trusted by clients to assist in relation to niche areas such as wayleave discussions, seabed ground rents for marine facilities with the Crown Estate and with port authorities. I have also been involved with rent reviews for the Hound Point Marine Terminal in the Firth of Forth and Braefoot Bay Jetties, negotiating with the Crown Estate.
• I have also advised in the preparation of asset valuations across a number of specialist sectors for clients in Scotland, including a recent valuation at approximately £30m for the potential acquisition of wastewater treatment works in the Highland region.
• My wider valuation experience includes asset valuations for a number of major clients such as Edinburgh University, Highland and Islands Airport Ltd, NHS Dumfries & Galloway, NHS Shetland and NHS Orkney.