Rates revaluation of non-domestic properties in Scotland 2017

Summary analysis of changes in the rateable value of non-domestic properties in Scotland following the 2017 revaluation.


1. www.saa.gov.uk/non-domestic-valuation/draft-2017-practice-notes

2. www.saa.gov.uk

3. Legislation provides that certain utilities are valued at a national (Scotland) level by designated assessors.

4. Assessors' classifications and up-to-date statistics are accessible at www.saa.gov.uk/general-statistics.

5. This cap is referred to in legislation as transitional relief; however it does not cap any bill reductions, is not revenue-neutral and is fully funded by the Scottish Government.

6. https://www.supremecourt.uk/cases/uksc-2013-0117.html

7. http://www.legislation.gov.uk/ssi/2005/127/contents/made


Email: Business Rates General Enquiries, BusinessRatesGeneralEnquiries@gov.scot

Phone: 0300 244 4000 – Central Enquiry Unit

The Scottish Government
St Andrew's House
Regent Road

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