Rating

There are 14 Assessors who between them cover the whole of Scotland. It is the Assessor’s duty to prepare and maintain an accurate Valuation Roll, including the preparation of a new Valuation Roll at three yearly intervals and the maintaining of the valuation roll between Revaluations.

The valuation roll is produced and maintained by the Assessor. It sets out the Rateable Values of all non-domestic properties in the country and in some cases provides a summary of their valuation calculations. The valuation roll is a public document which is available to view online at www.saa.gov.uk

A Rateable Value notionally reflects the annual rental value at a given valuation date. Different types of property are assessed in different ways. Most Rateable Values are assessed based on the location, size and physical characteristics of the property. However some (eg public houses, hotels etc) are assessed based on their hypothetical achievable turnover and some (schools, hospitals etc) are assessed based on a contractor’s (ie cost) basis.

In Scotland the submitting of a Proposal is the first stage of a two stage appeal process. A Proposal is a detailed document which must set out why the Rateable Value is excessive. The Proposal should be evidence based and include a proposed alternative Rateable Value.

At the 2026 Revaluation a Proposal challenging a Rateable Value must be submitted by no later than 31st July 2026.

Proposals can also be submitted between Revaluations where there is a change of owner, tenant or occupier or if it can be proven that the assessor’s valuation contains a specific type of error. A Proposal can also be submitted where it can be proven that a specific Material Change of Circumstances has occurred affecting the annual value of a property.

An appeal is the second stage of the proposal/appeal process. Where the Assessor issues a decision on a Proposal which is not accepted by the Proposer, the Proposer can appeal their decision to the Local Taxation Chamber within a strict time period, requiring a hearing by the Tribunals Service.

The rates poundage is set by the Scottish Government and can change annually (at 1st April). The Rateable Value of a property is multiplied by the rates poundage to arrive at the annual gross rates liability of a property. Various forms of relief may be available depending upon individual circumstances. Relief regulations can be complex and confusing, with most reliefs requiring to be applied for.

The rates poundages for year 2025/26 are:

Basic Property Rate: RV up to £51,000: 49.8p

Intermediate Property Rate: RV from £51,001 to £100,000: 55.4p

Higher Property Rate: RV £100,001 and over: 56.8p

Various forms of relief may be available, for example:

• Empty Property Relief: each local authority has their own Empty Property Relief policy which may (or may not) provide some relief on unoccupied properties.

• Small Business Bonus Scheme Relief: SBBS relief may provide relief to ratepayers with properties with RVs below certain amounts.

• New & Improved Relief: this provides time limited relief in respect of new properties and where an RV has increased following improvements to a property.

• Fresh Start Relief: this provides relief to a new occupier of a property which has been empty and in receipt of Empty Property Relief for at least six months prior to the property being re-occupied.

• Charity Relief: this provides relief on properties occupied by registered charities and used wholly or mainly for charitable purposes.

• Hospitality Relief: for year 2025/26 this provides 40% relief to specific types of property in the hospitality sector with RVs up to £51,000.

Other reliefs include Day Nursery Relief, Disabled Relief, District Heating Relief, Enterprise Areas Relief, Hardship Relief, Islands and Remote Areas Hospitality Relief, Mobile Masts Relief, New Fibre Relief, Renewable Energy Relief, Rural Relief, Sports Club Relief, Stud Farms Relief and Transitional Reliefs, each of which are subject to their own eligibility criteria.