All non-domestic properties, other than those excluded by legislation, will be revalued on 1 April 2023. This means that the fourteen Assessors across Scotland will set new Net Annual and Rateable Values for all such non-domestic properties in their areas based on rental levels as at 1 April 2022. This is the first non-domestic revaluation since 1 April 2017, with revaluations scheduled to take place every three years following the forthcoming revaluation on 1 April 2023.

The combined draft Valuation Rolls will be published at the Scottish Assessors Association’s website ( on 30th November 2022. Draft valuation notices will be issued to proprietor/tenant/occupiers following the publication of the draft roll showing the Net Annual and Rateable Value provisionally set to take effect from 1 April 2023 for each property. The draft valuation notice is not a rates bill and the value may change prior to the final Valuation Roll being published on 1 April 2023. A final valuation notice will be issued in March 2023 and this will contain the final Rateable Value that non-domestic rates bills will be based on.

The draft valuation notice contains information on how to make contact with the Assessor’s office should this be required.

Non-domestic rates bills are sent by the relevant billing authority who will use the final Rateable Value to arrive at the bill for the financial year 2023/24. Bills are calculated by multiplying the Rateable Value by a rate set by the Scottish Government known as the ‘poundage’. Information on billing and reliefs can be found at

Information on the role of an Assessor can be found at The Assessor – Scottish Assessors (

Information on the Scottish Assessors Association can be found at About the SAA – Scottish Assessors