Businesses across Scotland recently received their draft non-domestic rates revaluation, effective from 1 April 2026. Many Highland businesses have reported significant increases in their rates bills – in some cases, up to 400%.
Your rates bill is calculated using two elements: the Rateable Value, set by an independent assessor, and the Rates Poundage, set by the Scottish Government. The Highland Council administers payments, but neither the poundage nor the assessor’s valuation is under its control.
If you believe your draft valuation is too high, it’s vital to act now.
You should contact the assessor at assessor@highand.gov.uk, explaining your concerns and providing any supporting evidence. Useful guidance is available via the Scottish Assessors’ Association:
Businesses may also be eligible for rates relief. Transitional Relief will be applied automatically by Highland Council, but other schemes – including the Small Business Bonus Scheme and Hospitality Relief – require an application. Full details and applications are available here.
Inverness Chamber is working closely with Highland Council and other local Chambers to support businesses through this process.
Colin Marr, Chief Executive of Inverness Chamber of Commerce, explains, “It’s crucial that businesses check their draft valuations and appeal if necessary. We are liaising with the Council to ensure businesses across the Highlands have the guidance they need and are aware of relief schemes available. Time is short, so we urge businesses to act immediately.”
An online information session for Highland businesses will be held on Friday 6 March, providing expert advice on valuations and relief schemes – more details to follow.
For further context on the wider impact of non-domestic rates in the Highlands, you can read Colin Marr’s recent commentary in Executive Magazine here.