Decapitalisation Rate for the 2026 Revaluation: business regulatory impact assessment

Section 4: Additional implementation considerations

Enforcement/compliance

Scottish Assessors are responsible for the valuation of non-domestic property and are independent of local and central government. Properties’ RVs are publicly available on the valuation roll. The Assessor applies the appropriate decapitalisation rate when using the Contractor’s method to value a given property.

UK, EU and International Regulatory Alignment and Obligations

Internal Market/Intra-UK Trade

The proposed policy will not affect the divergence in decapitalisation rates between Scotland and the rest of the UK given the rates will remain the same in Scotland, England, Wales and Northern Ireland for the next revaluation.

International Trade Implications

This measure is not expected to have the potential to affect imports or exports of a specific good or service, or groups of goods or services, or to affect trade flows with one or more countries. It does not place particular technical requirements upon (imported) goods, nor does it include different requirements for domestic and foreign businesses.

There are no relevant international standards to consider.

The proposal is in line with our international obligations under World Trade Organisation (WTO) agreements and UK Free Trade Agreements (FTAs).

EU Alignment consideration

None of these options affect:

• the Scottish Government’s commitment to maintain and advance the high standards that Scotland shares with the EU;
• access to EU markets for people, goods, and services; or
• EU alignment associated with the United Kingdom Internal Market Act 2020 or Common Framework agreements

Legal Aid

The options are not expected to have an impact on fulfilling individuals' right to access to justice through availability of legal aid and possible expenditure from the legal aid fund.

The proposal is not expected to lead to additional people seeking legal assistance or being taken through the courts. Option 4 could lead to appeals against the decapitalisation rates.

Digital impact

It is not relevant to consider changing digital technologies and markets when setting decapitalisation rates. Decapitalisation rates are prescribed in law which can be accessed online on Legislation.gov.uk

The measure cannot be circumvented by digital / online transactions. The measure is not expected to have an adverse impact on traditional or offline businesses.

Business forms

The proposals are not expected to bring in any new forms for business, etc. to complete for monitoring or reporting.