Current status: Answered by Tom Arthur on 27 April 2023
To ask the Scottish Government when property valuation will next be reviewed for the setting of (a) domestic and (b) non-domestic rates.
The Scottish Government is committed to a fair, inclusive and fiscally sustainable form of local taxation. Scottish Ministers have convened the ‘Joint Working Group on Sources of Local Government Funding and Council Tax Reform’, which is chaired by the Scottish Government and COSLA. The group is initially discussing and reviewing targeted changes to Council Tax to reflect the current circumstances created by the cost crisis. The group will also consider approaches to longer term reform, utilising the development of effective deliberative engagement, on sources of Local Government funding and Council Tax.
The 2023 non-domestic rates revaluation took effect on 1 April 2023. The next revaluation will take effect from 1 April 2026, implementing the independent Barclay Review of Non-Domestic Rates recommendation for three yearly revaluations which was legislated for in the Non-Domestic Rates (Scotland) Act 2020.
The tax rates which are used to calculate non-domestic rates bills are reviewed and set annually in the context of the Scottish Budget.