Publication - Factsheet
Licensed hospitality valuation methodology: Gill review - call for evidence
The Independent Gill Review of the valuation methodology of licensed hospitality is seeking relevant information relating to the valuation methodology for licensed hospitality properties. The information provided will inform the Independent Review’s work.
Questions
The Independent Review is seeking evidence, analysis or commentary in relation to the following:
- any evidence of the actual rent being paid for a property currently operated as a licensed hospitality property in Scotland, including the planning status of the property and the date on which the rent was set (regardless of the planning status or the nature of the operation of the property on that date)
- any information regarding turnover for a licensed hospitality property for which a rent is paid
- any research or evidence showing that the valuation methodology currently used to value licensed hospitality properties does not arrive at a reliable net annual value
- any research or evidence showing that there is an unexplained disparity in the valuations of comparable licensed hospitality properties in Scotland or England and Wales
- any specific proposals for any alternative methodology for arriving at a reliable net annual value; and any research or evidence to support such an alternative methodology
- any evidence specific to the issue of the way under or overperformance is taken into account in valuations, as described for example in section 6.2 of the 2026 Practice Note 1 (Valuation of Licensed Premises)
Contact
If you have any comments about how this call for evidence has been conducted, please send them to the Scottish Government Secretariat for the Independent Gill Review at ndr@gov.scot or the Chair at bjgill@amadvocates.co.uk.