Non-Domestic Rates: Revaluation 2026 Pre-Agreements

Earlier this year businesses were advised of the Assessors’ pre-agreement window for Revaluation 2026. This is a reminder that proprietors, tenants and occupiers of non-domestic properties, or their nominated representatives, can seek to pre-agree their rateable value with their local Assessor in advance of the 2026 Revaluation which takes effect from 1 April 2026.

Guidance for those wishing to engage in pre-agreement was published earlier this year and is available at: SAA Pre-agreement Framework Revaluation 2026 – Scottish Assessors

Please ensure you follow this framework if you wish to seek to pre-agree.

Early engagement is encouraged and please note the pre-agreement period closes on 20th February 2026. Discussions are expected to have begun well in advance of this date.