Tretton Review Group


The Barclay review of non-domestic rates (NDR) concluded with a report published on 22 August 2018

On 14 December 2017, the Scottish Government published a response to the Barclay Review in an implementation plan. This confirmed acceptance of the majority of the review recommendations and setting out details of those measures that would be implemented administratively and the others that require the Government to bring forward primary legislation. As part of the implementation plan, Scottish Ministers accepted Recommendation 6 that “There should be a separate review of Plant and Machinery valuations with particular focus on renewable energy sector valuations and statutory improvements to property including sprinkler systems.”
In the first instance Scottish Government committed to ‘fast track’ an external review of plant and machinery rateability specifically for the hydropower sector (less than 5MW of capacity), with the following terms of reference:

  • to consider the present law governing rating valuation of plant and machinery for hydropower schemes in Scotland
  • to recommend any legislative changes required in respect of the extent of rateable property for such schemes, having regard to the financial, technical and other considerations involved

In January 2018, Professor David Tretton FRICS FIRRV was appointed to chair the review group.


  • Professor David Tretton FRICS FIRRV (Chair)
  • Kenny Hunter, British Hydropower Association 
  • Alastair Kirkwood, Assessor for Tayside 
  • Professor Fiona Grant,  Heriot-Watt University
  • Stephen Hutt,  Green Highland Renewables
  • Bill Gillies,  Assessor for Highland & Western Isles




Back to top