Licensed hospitality valuation methodology: Gill 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. 

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

BJ Gill KC chairs the review, which will report its findings by the end of 2026. We will consider these before the 2029 revaluation cycle.

Call for evidence

BJ Gill KC has issued a call for evidence asking for information relevant to the review's terms of reference. Mr Gill said:

"This review represents a crucial reconsideration of how the licensed hospitality sector in Scotland is valued for the purposes of business rates. If there are issues with the way that licensed properties are currently valued, this is the sector's opportunity to demonstrate that.

"The main question for the review is the best way to estimate the annual rental value of a licensed hospitality property. By law, that is the basis for its rateable value.

"The work of the review will be entirely driven by the evidence available to us. We will only be able to consider how to estimate a property's annual rental value if we have reliable evidence of actual market rents.

"I implore anyone interested in the outcome of the review to engage with us. This is your chance to influence its work. Please give us any rental evidence that you have: without it, we won't be able to reach any meaningful conclusions."

Find out how to respond to the call for evidence. Closing date 20 April 2026.

Members

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

Publications

Licensed hospitality valuation methodology: Gill review - terms of reference