It is not only at Rates Revaluation that FG Burnett's Rating team is delivering significant results for clients...
Our Services
In addition to protecting our client's interests at Rates Revaluations, our Rating team has provided significant results to clients in the following circumstances:
- Rates Appeals
- Obtaining Reliefs
- Rates Estimates and Mitigation Services
- Rates Valuation Audit
- Assessor and Local Authority Information Notices
The legislation governing Business Rates is highly complex and our experienced team has a proven track record in negotiating significant reductions and reliefs on behalf of a range of landlord and tenant clients.
Revaluation 2026: 1 April 2026 - 31 March 2029
The 2026 Rates Revaluation came into force on 1 April 2026 and all commercial properties in Scotland were revalued at this time. From 1 April 2026, Rateable Values are based on rental levels on 1 April 2025. At revaluation, Ratepayers can lodge a Proposal with their local assessor within four months of the date of revaluation to have the entry amended. After this period, Ratepayers only have the right to appeal under certain circumstances and within strict time limits. These are:
- New owners, tenants, or occupiers – within four months from the date of acquiring the interest
- New or altered entries – within four months of the date of the Valuation Notice confirming the new or altered entry
- There is an error – anytime whilst the Valuation Roll is in force
- There has been a “material change of circumstances” – up to four months after the Valuation Roll ceases to be in force
What constitutes an “error” or “material change of circumstances” is statutorily defined and can be complex.
Even if Rateable Value falls or remains unchanged, rates liability from one year to the next can change depending on the poundage (tax) rates applied, which are reviewed by the Scottish Government every 1 April. The Scottish Government committed to freezing the Basic Property rate in 2025/26, but the Intermediate and Higher rates both increased. It is encouraging that all three rates have reduced for 2026/27.
The next revaluation will take place on 1 April 2029.
The legislation is complex and so it is essential that professional advice is sought as early as possible to avoid missing opportunities to minimise liability.
