Chamber and committees

The requested information can be found in Table 5 of the Non-domestic rates revaluation 2026 draft valuation roll statistics which can be accessed at: Non-domestic rates revaluation 2026: draft valuation roll statistics. Updated information will be published once final valuations are available.

The requested information can be found in Table 3 the Non-domestic rates revaluation 2026 draft valuation roll statistics which can be accessed at: Non-domestic rates revaluation 2026: draft valuation roll statistics. Updated information will be published once final valuations are available.

Table 1 shows the change in rateable value between the current and draft valuation rolls by council area.

The published statistics, available at Non-domestic rates revaluation 2026: draft valuation roll statistics, have been updated to include this information in Table 2a. Updated information will be published once final valuations are available.

Table 1: Change at draft 2026 revaluation by council area

The Scottish Government has conducted extensive analysis of the draft valuation roll, including changes by council and assessor areas. Changes in rateable value by council area, as well as the total current and draft rateable value in each council area, have been added to Table 2a of the non-domestic rates revaluation 2026 draft valuation roll statistics which can be accessed at: Non-domestic rates revaluation 2026: draft valuation roll statistics.

The requested information can be found in Table 5 the Non-domestic rates revaluation 2026 draft valuation roll statistics which can be accessed at: Non-domestic rates revaluation 2026: draft valuation roll statistics. Updated information will be published once final valuations are available.

The Scottish Government met with the Non-Domestic Rates Consultative Group, which includes representatives of the hospitality sector, on 5 February to discuss potential additional measures for Scotland following the Chancellor’s announcement of further relief for pubs and music venues in England.

Acknowledging the impact of the revaluation, we are protecting business by introducing a Revaluation Transitional Relief to protect those most affected and will cap increases in gross bills up to the next revaluation in 2029. Increases in non-domestic gross liabilities due to revaluation will be capped at 15 per cent (cash terms) in 2026-27 for small properties, rising in subsequent years, with higher caps for larger properties. This relief will ensure that the gross bills of around 60,000 properties are lower in 2026-27 than they otherwise would have been. Table 1 shows the year-on-year caps by rateable value bracket. No property class or size is excluded from Revaluation Transitional Relief eligibility.

Table 1: Year-on-year Revaluation Transitional Relief caps (%), 2026-27 to 2028-29

The Scottish Government has taken into account the commissioning of the Gill Review on the valuation methodology applied to licensed hospitality premises in its financial planning. The Review is independent of government.

Confirmed on 2 February 2026, the appointment of four members to the independent Gill Review on the valuation methodology applied to licensed hospitality premises: Alison Andrews, Bob Mowat, Hugh Munro and Graham Whyte.

The first meeting of the Review Group was held on 2 February. Invitations to join an Advisory Panel of the independent Review have also been issued to selected individuals.

The Review Group will report by the end of 2026.

Each year the Scottish Government updates its online non-domestic rates calculator at Non-domestic rates calculator - mygov.scot. This will be updated in due course for 2026-27.