Public Finance Minister has appointed a Chair to lead
an independent review of the way licensed hospitality premises
are valued for non-domestic rates.
Advocate Depute BJ Gill KC will report by the end of 2026 in
order that any recommendations can be considered before the 2029
revaluation cycle.
The Scottish Government is committed to making it easier to
conduct business and announced the review in this year's
Programme for Government.
Mr McKee said:
“We have recognised concerns raised by the licensed hospitality
sector on the valuation methodology, and I am pleased Mr Gill
will undertake this independent review.
“As an Advocate Depute, Mr Gill brings considerable expertise,
having acted for both Assessors and ratepayers in appeals in all
forums and appeared in many of the most important and high-value
cases in the Lands Valuations Appeal Court in the last decade. He
will be supported by a group of members with relevant knowledge
and insight, including representatives from the sector.”
BJ Gill said: “It is an honour to have been appointed to chair
this important review. The licensed hospitality sector is a vital
part of the economy of Scotland. I look forward to a thorough
examination of all the available evidence.”
Background
Programme for Government
2025-26
The review terms of reference and panel membership will be set
out in due course.
The valuation of all non-domestic property is a matter for the
Scottish Assessors who are independent of central and local
government.
Independent Scottish Assessors use different ways to calculate
the rateable values of properties, depending on the type of
property. These are used to calculate the non-domestic rates
payable for a property, subject to any reliefs the property may
be in receipt of. For most properties rateable values are
based on an estimate of the nominal rent that a property could be
expected to fetch on the open market. Rateable values are
reviewed periodically and the next revaluation is on 1 April 2026
based on rental values on 1 April 2025.
