Licensed hospitality valuation methodology: independent review

Overview

In the Programme for Government 2025 to 2026 we committed to an independent review of the valuation methodology applied to the licensed hospitality sector for the purposes of non-domestic rates, to report its findings by the end of 2026. We will consider these before the 2029 revaluation cycle.

This follows concerns raised by the licensed hospitality sector about the current valuation method.

Solicitor General BJ Gill KC has resigned as chair of the review, and arrangements will be made for a successor.

Members

  • BJ Gill KC (chair)
  • Alison Andrews
  • Bob Mowat
  • Graham Whyte

Publications

Licensed hospitality valuation methodology: Gill review - terms of reference

Policies

Contact

Email: NDR@gov.scot 

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