News:

Self Catering Audit 2023-2024 – anticipated regulation change

12th August 2025

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

8th August 2025

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

18th March 2025

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

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