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 3 years (referred to as a valuation period) although changes in circumstance to a property may affect the Rateable Value.  The latest revaluation took place on 1 April 2023. Further information can be obtained from the Scottish Assessors' Association website at www.saa.gov.uk

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 - www.saa.gov.uk