The General Rates Revaluation takes effect on 1 April 2026. This will establish the new Rateable Values (RVs) for all non-domestic properties across Scotland.
Understanding the key dates and deadlines in this process is crucial to protecting your business interests. The timeline below outlines the key milestones you need to be aware of, from the initial tone date through to the final deadline for submitting Proposals (appeals).
The Ryden Business Rates team can advise on options including evaluating the proposed Rateable Value and taking a strategic approach to either pre-agreement or formal Proposal (appeal).
| Date | Event | Detail |
| 1 April 2025 | Tone Date (Valuation Date) | New Rateable Values will be based on the estimated open market rental value of properties as of this date. |
| 30 November 2025 | Draft Valuation Notices Issued | Assessors issue draft Rateable Values. These values will also be available online at https://www.saa.gov.uk/ from this date. Pre-agreement window is open. |
| 20 February 2026 | Pre-Agreement Window Closes | The deadline for pre-agreement with the Assessor. Please note that formally pre-agreeing the value prevents the submission of a formal Proposal. |
| 15 March 2026 | Valuation Notices Issued | Assessors will issue final, confirmed Rateable Values on or before this date. |
| 31 March 2026 | Current 2023 Valuation Roll Closes | The existing 2023 Valuation Roll officially closes. |
| 1 April 2026 | New Valuation Roll Commences | The new Rateable Values come into effect for calculating rates bills. The formal Proposal (appeal) submission window opens. |
| 31 July 2026 | Proposal Submission Deadline | The legal deadline for submitting formal Proposals against the new 2026 Rateable Values. |
