Scotland announce business rates’ revaluation changes

The Scottish Government announced that the next non-domestic rates revaluation in Scotland would be delayed by one year – taking effect on 1 April 2023 and bringing it in line with England and Wales.
However, unlike England and Wales, the next revaluation in Scotland will be based on rental values as at 1 April 2022, not 1 April 2021, as will be the case south of the Scottish border.