SAA Annual Report 2024-25 Published
14th October 2025
Our Annual Reports are published at
News: 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:
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.
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:
Assessor Information Notices – Licensed Premises and Hotels
2nd October 2024
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.
PALS Web Service Now Live
22nd May 2023
The SAA have launched a new web service for submitting individual Non-Domestic Proposals.
Organisations who are likely to submit large numbers of proposals and have systems that can supply data in the required format can express their interest in using the service by emailing: [email protected]
2023 Revaluation Rateable Values now live
1st April 2023
Finalised 2023 revaluation values came into force on the 1st April 2023 and follow the release of draft values on 30 November 2022. 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
Queries about your Council Tax Band?
14th July 2022
For more information please see the Council Tax section on the left, or click
Recruitment to the new Local Taxation Chamber
26th May 2022
The Judicial Appointments Board for Scotland (JABS) invites applications from suitably qualified individuals who wish to be considered for appointment as Ordinary Members (with valuation and/ or Valuation Appeal Panel experience) of the new Chamber which, subject to regulations, will be called the Local Taxation Chamber of the First-tier Tribunal for Scotland. Please click below for further information.
Information on recruitment to the new Local Taxation Chamber
Important notice in respect of self-catering properties
25th March 2022
The law in respect of the valuation for Non-Domestic rating of self-catering properties is changing in Scotland, please click below for further information.
