Draft valuations for the 2026 revaluation were published on 30 November 2025. Valuations are carried out by independent Assessors and we recognise that while some ratepayers will see their rateable values fall, a number will see significant increases.

While Assessors may use local Practice Notes to value properties, all Assessors are voluntary members of the Scottish Assessors Association (SAA) which has subject-specific committees that regularly meet to discuss valuation matters pertaining to specific subject categories. It also publishes subject-specific Practice Notes to ensure consistency of valuation approach and practice by property type across Scotland, including self-catering holiday accommodation. Practice Notes are developed in conjunction with relevant bodies and affected stakeholders where appropriate and major changes to Practice Notes are consulted on. Individual valuations reflect the local information held by the Assessor responsible for valuing the property.

Valuations can be challenged via the appeals system, the first stage of which is the proposal system and the rules of procedures for which are set out in the Valuation (Proposals Procedure) (Scotland) Regulations 2025. In prescribed circumstances, the outcome of proposals can be appealed to the Local Taxation Chamber, first-tier Tribunal, which operates across all of Scotland. Decisions are published and serve as the case law basis for consideration of future cases on comparable matters.

An report on draft 2026 valuations was published on 13 January 2026, and further expanded on 11 February 2026. This includes, in Table 2a, a breakdown of changes by council area and property class. The report is available at: Non-domestic rates revaluation 2026: draft valuation roll statistics - gov.scot.

A further report will be published after final rateable values are available. This will include more detailed breakdowns, including by council area and property core description.