Councils were notified through the Convention of Scottish Local Authorities and the Institute of Revenues Rating and Valuation. The Scottish Government also engaged with a number of business organisations in advance.

The challenges around the tone date for the next revaluation were the key determination in our decision. A tone date of 1 April 2022 will allow for market conditions to properly adjust to any post-Covid and post-Brexit effects—more so than anywhere else in the United Kingdom. Parliament, taking account of the views of key stakeholders, will have the opportunity to consider the subordinate legislation that we will introduce this year to set the revaluation on 1 April 2023, with a one-year tone date.