Non-Domestic Rates FAQs - Rateable Value

How is the Rateable Value determined?

The Assessor determines the Rateable Value based on the market rental value of the property concerned. These values are reviewed every 5 years (referred to as a valuation period) although changes in circumstance to a property may affect the Rateable Value.  The last revaluation took place on 1st April 2017. Further information can be obtained from the Scottish Assessors' Association website at

Where can I find out the rateable values of any property?

You can find out the rateable value of any property in Scotland through the Scottish Assessors website -

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