Non-Domestic Rating – Revaluation 2026

All non-domestic properties, other than those excluded by legislation, will be revalued on 01 April 2026. This means that the fourteen Assessors across Scotland, including the Orkney & Shetland VJB will set new Net Annual and Rateable Values for all such non-domestic properties in their areas based on rental levels as at 01 April 2025. non-domestic properties in their areas based on rental levels as at 01 April 2025. This continues the pattern of three-yearly revaluations designed to ensure rateable values more accurately reflect market trends and avoid the dramatic variations sometimes associated with longer revaluation periods.

 

The draft Valuation Roll was published on the Scottish Assessors Association’s website (www.saa.gov.uk) on 30^th November 2025, at which time draft valuation notices specific to the subject were sent to proprietors, tenants, or occupiers. Valuation notices containing the final Rateable Value upon which non-domestic rates demands are based were then issued by 15^th March 2026 and the Valuation Roll went live on 1^st April 2026.

 

Non-domestic rates bills are sent by the relevant billing authority who will use the final Rateable Value to arrive at the bill for the financial year 2026/27. Bills are calculated by multiplying the Rateable Value by the appropriate relevant rate set by the Scottish Government known as the 'poundage'. Information on billing and reliefs can be found at www.gov.scot/policies/local-government/non-domestic-rates/

 

All ratepayers have the right to challenge their rateable value should they believe it to be incorrect, and proposals challenging the level of rateable value shown in the Valuation Roll as compiled could be lodged between 01 April and 31 July 2026. Whilst this window is now closed there are limited grounds on which a proposal can still be made, and guidance can be found on the Scottish Assessors Association's website.

 

It is important that ratepayers contemplating appointing a rating agent to act on their behalf select a reputable one. Appointing an advisor who is a member of a professional body may provide extra reassurance as they will be subject to that body's rules and regulations. Membership of Royal Institution of Chartered Surveyors (RICS), Institute of Revenues, Rating and Valuation (IRRV) or Rating Surveyors' Association (RSA) will most likely provide such reassurance.

 

The next non-domestic rating revaluation is currently scheduled for 01 April 2029 with rateable values ascribed to commercial properties based upon rental values as at 01 April 2028. As these dates approach further information will be available, and our website will be updated so please check back later for the latest news.