Non-domestic Rates Revaluation

Part of General Question Time – in the Scottish Parliament at on 8 January 2026.

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Photo of Ivan McKee Ivan McKee Scottish National Party

As I indicated, the process of valuation is carried out by the assessors, who operate independently of the Government.

The Government and I are aware of the impact of the valuations that certain businesses have received. That is why we have had extensive engagement with businesses, sectors and the assessors. As I said, the budget will outline the transitional and other reliefs that we will implement with regard to what the final bill for businesses will be. Businesses should also be engaged in a process with the assessors in advance of the final valuation roll taking effect in April.

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