Non-Domestic Revaluation – Publication of Draft Valuation Roll
The draft Valuation Roll for the 2023 Revaluation was published on 30 November 2022. The final Valuation Roll will be published on 1 April 2023.
All non-domestic properties, other than those excluded by legislation, will be revalued on 1 April 2023. This means that the fourteen Assessors across Scotland will set new Net Annual and Rateable Values for all such non-domestic properties in their areas based on rental levels as at 1 April 2022. This is the first non-domestic revaluation since 1 April 2017, with revaluations scheduled to take place every three years following the forthcoming revaluation on 1 April 2023.