Non-Domestic Revaluation 2026 – Draft Valuation Roll

All non-domestic properties will be revalued on 1 April 2026. This means that the Scottish Assessor's Association will undertake the three yearly Revaluation cycle meaning Assessors are required to revalue all rateable, non-domestic properties on 1st April 2026. The Revaluation 2026 Net Annual Values/Rateable Values will be based on the statutory valuation date of 1st April 2025.

In advance of the 2026 Revaluation, Draft Valuation Rolls was published at the Scottish Assessors’ Portal website, Scottish Assessors Association website on 30th November 2025. As was the Draft Valuation Notices issued by Assessors to proprietors/tenants/occupiers of subjects entered on the Valuation Roll.

Please note that a Draft Valuation Notice is not a bill and the Net Annual Value/Rateable Value on the Draft Valuation Notice may change prior to the final Valuation Roll being published on 1stApril 2026. Further information on Draft Valuations, including FAQs, is available at Draft Valuation Notices – Scottish Assessors.

Any value changes between 30th November 2025 and 1st April 2026 will be published at the Scottish Assessors Association website.

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 2026/27. You can find the contact details for the Fife Assessor here