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:

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

SAA Annual Report 2023-24 Published

11th December 2024

Our Annual Reports are published at

SAA Annual Report

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

Council Tax

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.

Information on self-catering legislation change

Cookie Settings