Scottish Government Economy Bulletin Non-Domestic Rates revaluation

A timeline for the next non-domestic rates revaluation has been published.

Rateable values for non-domestic properties are reviewed every 3 years to reflect changes in the property market. At revaluation 2026 all non-domestic properties will get a new rateable value which will apply from 1 April 2026.

The timeline has been developed to provide non-domestic property owners and occupiers with an outline of key dates leading up to the revaluation.

In addition, Assessors will issue Assessor Information Notices to operators of licensed premises and hotels shortly, in preparation for the revaluation.

The 2026 revaluation will be based on value levels around 1 April 2025. It is crucial that Assessors receive relevant information now to ensure appropriate consideration and analysis can be carried out and to allow time for engagement with the hospitality industry in advance of setting values for the next revaluation.

It should be noted that failure to comply with an Assessor Information Notice can result in a civil penalty being issued. To avoid a civil penalty, information should be returned to Assessors within 28 days.