The 2026 Revaluation proposal appeal window opens on the 1st April 2026 and closes again on the 31st July 2026. This is the only opportunity that ratepayers have in Scotland to challenge their business rates.
The Scottish Licensed Trade Association has teamed up with Newmark Scotland, formerly known as Gerald Eve, who have built a strong reputation as trusted advisers across a wide range of property services and are recognised for their tailored approach and deep market knowledge.
With decades of knowledge and experience in the leisure and hospitality sector, Newmark Scotland has demonstrated over multiple revaluations that they provide best‑in-class rating advice. Newmark’s valuations and strength of negotiations reflect an in-depth understanding of their clients’ finances which supports robust challenges to rateable values.
IMPORTANT APPEAL DEADLINES
1/ Proposal Window opens 1st April 2026.
2/ All proposals must be lodged within a 4-month window.
3/ Proposal window closes 31st July 2026.
4/ If there is no appeal proposal, the issued value will remain for three years.
5/ Proposals must be dealt with by 30th September 2028.
6/ If successful, savings will be rebated to 1st April 2026.
Tom Reynolds, Business Rates – Senior Associate, and John Russell, Business Rates – Partner, have over 35 years’ experience in business rates and specifically in the valuation of hotels, public houses and restaurants throughout Scotland and the United Kingdom. They are used to challenging complex valuations, have an in-depth knowledge of the hospitality and leisure sector, detailed case law understanding, and have represented clients at both local committee hearings and upper tier tribunals.
If you wish to make contact with either Tom or John, they would be happy to support you through the process and represent you for the 2026 Revaluation.
Tom Reynolds John Russell
Tel. +44 (0)744 325 4383 Tel. +44 (0)7345 268 333