Scottish Assessors

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.

Data Available – Temporarily Suspended

Valuation Roll and Council Tax data can be provided under license in line with individual Assessors’ Publication Schemes. The Valuation Roll as Published (260,000 records) and the Council Tax Valuation List as Published (2,785,000 records) for the whole of Scotland can be provided for a £100 administration fee per data set. Data is available in .csv format and supplied via Egress secure data transfer service. If you are interested in obtaining either data set, please contact the Portal Data Custodian

PALS Web Service Now Live

The SAA have launched a new web service for submitting individual Non-Domestic Proposals.

Organisations who are likely to submit large numbers of proposals and have systems that can supply data in the required format can express their interest in using the service by emailing: [email protected]

2023 Revaluation Rateable Values now live

Finalised 2023 revaluation values came into force on the 1st April 2023 and follow the release of draft values on 30 November 2022. Revaluation Notices have been issued to proprietors, tenants and occupiers of properties on the Valuation Roll. To access a subject's Rateable Value please use the 'Search for a Rateable Value' box above. For more information please follow the link below.

Information on Revaluation Notices and Making a Proposal to alter the value

Queries about your Council Tax Band?

For more information please see the Council Tax section on the left, or click

Council Tax

Recruitment to the new Local Taxation Chamber

The Judicial Appointments Board for Scotland (JABS) invites applications from suitably qualified individuals who wish to be considered for appointment as Ordinary Members (with valuation and/ or Valuation Appeal Panel experience) of the new Chamber which, subject to regulations, will be called the Local Taxation Chamber of the First-tier Tribunal for Scotland. Please click below for further information.

Information on recruitment to the new Local Taxation Chamber