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Seòmar agus comataidhean

Question reference: S6W-42433

  • Date lodged: 8 December 2025
  • Current status: Answered by Ivan McKee on 22 December 2025

Question

To ask the Scottish Government whether the review on the non-domestic rates valuation methodology for the licensed hospitality sector plans to deliver a fairer system of valuations, and by what date the remit of the review will be published.


Answer

The Scottish Government made a commitment in the Programme for Government 2025-26 to commission an independent review of the valuation of licensed hospitality properties, to be led by an independent chairperson and supported by persons with relevant knowledge and expertise, to report by the end of 2026 and consider any recommendations in advance of the 2029 revaluation cycle. It is not for the Scottish Government to pre-empt the review’s findings or recommendations but it will consider these in due course when the review group reports to Ministers. The Scottish Government confirmed the appointment of an independent chair for the Review and the chair is giving consideration to review group membership.