Questions and answers

Parliamentary questions can be asked by any MSP to the Scottish Government or the Scottish Parliamentary Corporate Body. The questions provide a means for MSPs to get factual and statistical information.

Written questions must be answered within 10 working days (20 working days during recess)

Other questions such as Topical, Portfolio, General and First Minister's Question Times are taken in the Chamber

Urgent Questions aren't included in the Question and Answers search. There is a SPICe fact sheet listing Urgent and emergency questions.

Question reference: S6W-43488

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Friday, 30 January 2026
Current Status: Answered by Ivan McKee on 13 February 2026

To ask the Scottish Government whether operating costs, including energy and staffing costs, are taken into account in the valuation of licensed hospitality premises for non-domestic rates calculation purposes.

The valuation of all non-domestic property is a matter for the Scottish Assessors who are independent of central and local government. By law, Assessors must ascertain a Net Annual Value (NAV) for all subjects entered on the Valuation Roll. This is defined as “the rent at which the lands and heritages might reasonably be expected to let from year to year” under section 6(8) of the Valuation and Rating (Scotland) Act 1956.

Scottish Assessors produce Practice Notes for different types of subjects and these are accessible at: 2026 Practice Notes – Scottish Assessors. The Practice Note for Licensed premises can be found at Licensed Premises.

The essence of the valuation scheme for licensed premises is the Hypothetical Achievable Turnover (HAT). Assessors identify the relationship between available rents and turnovers for licensed premises at the relevant valuation date. This relationship can then be used to derive a scheme of value which can be used to value all licensed premises. The calculation of HAT does not incorporate operating costs such as energy or staffing costs.

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Question reference: S6W-43488

Answer