Consultation on reforming the non-domestic rates system: proposals, the draft valuation roll, content of valuation notices, etc.

Closes 15 Dec 2021

Opened 22 Sep 2021


The report of the independent Barclay Review of Non-Domestic Rates was published in August 2017 and made a number of recommendations to reform the non-domestic rates system including the appeals process.

The Non-Domestic Rates (Scotland) Act 2020 creates the requirement for assessors to publish a draft valuation roll and issue draft valuation notices before revaluation, the power for Ministers to set out what (draft) valuation notices must contain, and a two-stage appeals system which is scheduled to replace the current system on 1 January 2023.

The consultation seeks views on draft regulations relating to all of these processes, including timings for the publication of the draft roll, the content of (draft) valuation notices, and procedures in proposals.

Read the consultation paper

Why your views matter

This consultation seeks feedback from the people who understand and use this legislation, and other relevant parties, on proposed legislation to implement a number of provisions of the Non-Domestic Rates (Scotland) Act 2020.

Give us your views


  • Economy