ARNOT MANDERSON SILK APPOINTED AS CHAIR OF INDEPENDENT REVIEW

Licensed hospitality valuation review

Public Finance Minister Ivan McKee has appointed a Chair to lead an independent review of the way licensed hospitality premises are valued for non-domestic rates.

Advocate Depute BJ Gill KC will report by the end of 2026 in order that any recommendations can be considered before the 2029 revaluation cycle.

The Scottish Government is committed to making it easier to conduct business and announced the review in this year’s Programme for Government.

Mr McKee said:

“We have recognised concerns raised by the licensed hospitality sector on the valuation methodology, and I am pleased Mr Gill will undertake this independent review.

“As an Advocate Depute, Mr Gill brings considerable expertise, having acted for both Assessors and ratepayers in appeals in all forums and appeared in many of the most important and high-value cases in the Lands Valuations Appeal Court in the last decade. He will be supported by a group of members with relevant knowledge and insight, including representatives from the sector.”

BJ Gill KC said: “It is an honour to have been appointed to chair this important review. The licensed hospitality sector is a vital part of the economy of Scotland. I look forward to a thorough examination of all the available evidence.”

Background

Programme for Government 2025-26

The review terms of reference and panel membership will be set out in due course.

The valuation of all non-domestic property is a matter for the Scottish Assessors who are independent of central and local government.

Independent Scottish Assessors use different ways to calculate the rateable values of properties, depending on the type of property. These are used to calculate the non-domestic rates payable for a property, subject to any reliefs the property may be in receipt of.  For most properties rateable values are based on an estimate of the nominal rent that a property could be expected to fetch on the open market. Rateable values are reviewed periodically and the next revaluation is on 1 April 2026 based on rental values on 1 April 2025.