Scottish Assessors

2026 Revaluation Rateable Values now live

Finalised 2026 revaluation values came into force on the 1st April 2026 and follow the release of draft values on 30 November 2025. Revaluation Notices have been issued to proprietors, tenants and occupiers of properties on the Valuation Roll. To access a subject's Rateable Value please use the 'Search for a Rateable Value' box above. For more information please follow the link below.

Information on Revaluation Notices and Making a Proposal to alter the value

SAA Annual Report 2024-25 Published

Our Annual Reports are published at

SAA Annual Report

Self Catering Audit 2023-2024 – anticipated regulation change

The Scottish Government has communicated an intention to legislate to provide a new opportunity for self-catering owners or operators to provide evidence in respect of the classification of self-catering property for the financial year 2023-24 ONLY. Details can be found on the self-catering page:

Self Catering

Revaluation 2026 – New Documents Published

We have published the 2026 Rating Cost Guide Scotland as well as the Adjustment of Rents Practice Note and Contractor’s Basis Valuations Practice Note. These publications are intended to assist those performing analysis as part of pre-agreement discussions.

2026 Rating Cost Guide

Revaluation 2026 Pre-agreement Framework

If you wish to enter into pre-agreement with Assessors on rateable values which will come into force at the 1st April 2026 revaluation, you can view the published framework at:

SAA Pre-agreement Framework Revaluation 2026

Assessor Information Notices – Licensed Premises and Hotels

During October and November 2024, Scottish Assessors will issue Assessor Information Notices to operators of Licensed Premises and Hotels in preparation for the next revaluation on 1st April 2026.

The 2026 revaluation will be based on value levels around 1st April 2025. Assessors must ingather relevant information now to ensure appropriate consideration and analysis can be carried out to allow time for engagement with the hospitality industry in advance of setting values for the next revaluation.

To avoid a civil penalty, information should be returned to Assessors within 28 days.