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Non-domestic rates: decapitalisation rates for the 2023 revaluation
1. Decapitalisation rates are used by the Scottish Assessors when valuing certain non-domestic property using the ‘contractor’s basis’ method of valuation. Ministers have prescribed decapitalisation rates for all revaluations since 1990.
4. Draft 2023 values for rateable non-domestic properties, including those valued by the Assessors on the Contractor’s basis, will be published on 30 November 2022. Final rateable values will come into force on 1 April 2023.
Local Government and Analytical Services Division
Local government finance circular 7/2022: decapitalisation rates for the 2023 revaluation