The 2026 Draft Valuation Roll for Scotland has been published

The Scottish Assessors Association has released the 2026 Draft Valuation Roll, with Draft Valuation Notices now issued to proprietors, tenants, and occupiers across Scotland. Early analysis shows Rateable Values (RVs) have risen by an average of 12.15%. Here’s what you need to know:

• Draft values aren’t bills yet – they take effect from 1 April 2026.
• Final notices will be issued in March 2026, following limited scope for change.
• Pre-agreement discussions with Assessors close on 20 February 2026 – early engagement is strongly advised.
• The Scottish Budget Statement on 13 January 2026 will confirm multipliers and reliefs, helping businesses plan budgets with confidence.
• The deadline for submitting a proposal (appeal) against your RV is 31 July 2026. Proposals must include full supporting evidence at submission – there is no opportunity to amend later.

Given these tight timescales and the complexity of the process, acting early could make a crucial difference to your outcome. Dunlop Heywood’s specialist rating team is already helping clients assess draft values, engage with assessors, and prepare robust proposals.  Get in touch today to understand how the revaluation impacts your property and secure the best position ahead of April 2026. Read more at https://www.saa.gov.uk/