ScotGov publish NDR Guide & Roadmap and Minister confirms valuation Proposal Submission Deadline for 31st July 2026
The Scottish Government Minister for Public Finance has confirmed that the deadline for submitting a proposal to the Assessor if they consider their valuation to be wrong will be 31st July 2026. Please see the full letter from the Minister sent to SGF, as members of the Scottish Government’s NDR sub-group, attached.
Please also find attached A Short Guide to Non-Domestic Rates and Reliefs 2025-26, providing an overview of NDR, links to further information and the 2026 revaluation timeline - or view the Roadmap online at: Non-domestic (business) rates roadmap.
You may also wish to be aware that Local government finance circular 4/2025: non-domestic rates relief guidance has been published. A link to this can also be found within the document.
The following instrument was laid on 15 May: SSI 2025/146: The Valuation (Proposals Procedure) (Scotland) Regulations 2025. The Policy Note to the instrument provides further detail including a summary of the responses to the consultation with the Scottish Rating Surveyors Forum that we ran on a draft of the regulations, and the government’s response to this.
You may also wish to note an analysis of responses to the survey last year which invited views on the extension of the deadline for lodging non-domestic rates proposals from 31 July to 31 August 2023, and on the proposals system more generally has now been published at: Non-domestic rates proposal-lodging deadline extension: survey analysis - gov.scot. To ensure that proposals and appeals can be dealt with timeously, the deadline for lodging proposals remains 31 July in a revaluation year (or four months after receipt of the valuation notice, whichever is later).
A Short Guide to Non-Domestic Rates and Reliefs 2025-26
You can also find the recently published Local Government Finance Circular 5/2025: Decapitalisation Rates for the 2026 Revaluation, alongside the accompanying Business and Regulatory Impact Assessment.