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Seòmar agus comataidhean

Question reference: S6W-12776

  • Asked by: Kenneth Gibson, MSP for Cunninghame North, Scottish National Party
  • Date lodged: 30 November 2022
  • Current status: Initiated by the Scottish Government. Answered by Tom Arthur on 1 December 2022


To ask Scottish Government what progress has been made towards the 2023 revaluation of non-domestic properties.


The next non-domestic property revaluation will take effect on‎ 1 April 2023. The draft valuation roll was published on 30 November and draft valuation notices will be issued by Assessors from then. Final valuation notices in respect of 1 April 2023 will be issued from that date.

We accepted the independent Barclay Review of Non-Domestic Rates recommendation to move to three yearly revaluations and a one-year tone date to ensure that property values more closely align with current market conditions. The 2023 revaluation will therefore be based on rental values as at 1 April 2022.

The functions of Valuation Appeal Committees are scheduled to transfer to the Scottish Tribunals on 1 April 2023 in the new Local Taxation Chamber. The Non-Domestic Rates (Scotland) Act 2020 provides the framework for a two-stage non-domestic rating appeals system which is also scheduled for introduction on 1 April 2023. Subordinate legislation covering the detail of the changes to appeals process is due to be laid before the Parliament in December.

These changes will deliver greater transparency and fairness in the non-domestic rates system.