It asked for views on five draft Scottish Statutory Instruments (a mixture of regulations and orders) that relate to complex technical reforms to the non-domestic rates system following the Non-Domestic Rates (Scotland) Act 2020.

The reforms include the requirement for assessors to publish a draft valuation roll before revaluation; additional content required in valuation notices; and the introduction of a two-stage appeals system which is scheduled for 1 January 2023.

The consultation which ran from 22 September to 15 December 2021 asked for views on the following draft Scottish Statutory Instruments:

• The draft Valuation Timetable (Scotland) Amendment Order 2022
• The draft Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022
• The draft Valuation (Proposals Procedure) (Scotland) Regulations 2022
• The draft Valuation Timetable (Scotland) Amendment (No.2) Order 2022
• The draft Valuation Roll and Valuation Notice (Scotland) Order 2023

The consultation attracted 37 responses from organisations and groups of stakeholders, most from commercial real estate/surveying firms and business organisations. A full consultation analysis is available on the Scottish Government website.

The full details can be seen here: Consultation on reforming the non-domestic rates system: proposals, the draft valuation roll, content of valuation notices, etc. – Scottish Government – Citizen Space