Assessor Information Notices – Licensed Premises and Hotels
During October and November 2024, Scottish Assessors will issue Assessor Information Notices to operators of Licensed Premises and Hotels in preparation for the next revaluation on 1st April 2026.
The 2026 revaluation will be based on value levels around 1st April 2025. Assessors must ingather relevant information now to ensure appropriate consideration and analysis can be carried out to allow time for engagement with the hospitality industry in advance of setting values for the next revaluation.
To avoid a civil penalty, information should be returned to Assessors within 28 days.