ScotGov publish NDR Guide & Roadmap and Minister confirms valuation Proposal Submission Deadline for 31st July 2026

The Scottish Government Minister for Public Finance has confirmed that the deadline for submitting a proposal to the Assessor if they consider their valuation to be wrong will be 31st July 2026. Please see the full letter from the Minister sent to SGF, as members of the Scottish Government’s NDR sub-group, attached.

Please also find attached A Short Guide to Non-Domestic Rates and Reliefs 2025-26, providing an overview of NDR, links to further information and the 2026 revaluation timeline - or view the Roadmap online at: Non-domestic (business) rates roadmap.

You may also wish to be aware that Local government finance circular 4/2025: non-domestic rates relief guidance has been published.  A link to this can also be found within the document.