The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2025
Overview
The Scottish Government has laid the Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2025 before the Scottish Parliament. This Order amends the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2020, which sets out the rules for valuing non-domestic utility subjects in Scotland for the purposes of non-domestic rates.
Key Changes
The key change introduced by the Amendment Order is to update the multipliers used to calculate the rateable value of non-domestic utility subjects. The multipliers are adjusted every five years to reflect changes in the market value of these properties. The new multipliers will apply from 1 April 2025.
The Amendment Order also makes a number of other minor changes, including:
- Updating the definition of “utility subject” to include certain types of property that were not previously included.
- Clarifying the rules for valuing properties that are used for multiple purposes.
- Making it clear that the multipliers apply to all non-domestic utility subjects, regardless of their size.
Background
Non-domestic rates are a tax on non-domestic property in Scotland. The rateable value of a property is used to determine the amount of rates that are payable. The valuation of non-domestic utility subjects is a complex process, which takes into account a number of factors, including the size, location, and use of the property.
The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2020 was introduced to update the rules for valuing non-domestic utility subjects in Scotland. The Order introduced a new set of multipliers, which were based on a market valuation of these properties.
Impact
The Amendment Order is expected to have a significant impact on the rateable value of non-domestic utility subjects in Scotland. The new multipliers are likely to result in an increase in the rateable value of these properties, which will lead to an increase in the amount of rates that are payable.
The impact of the Amendment Order will vary depending on the individual property. However, it is estimated that the overall impact will be an increase in rateable values of around 3%.
Next Steps
The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2025 is currently being considered by the Scottish Parliament. Once it has been approved by Parliament, it will come into force on 1 April 2025.
Businesses and other organisations that own or occupy non-domestic utility subjects should be aware of the changes that are being introduced by the Amendment Order. They should contact their local authority to find out how the changes will affect their rateable value and the amount of rates that they are payable.
The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2025
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