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.
Your final valuation will arrive with you soon. Once it arrives if you believe it is too high then it’s vital to act.
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:
This information on draft valuations will soon be updated to advice on final valuations.
We are arranging a series of meetings with the Assessor throughout the Highlands. Once dates for these meetings are confirmed we will post them here and contact our members.
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 was held on Friday 6 March, providing expert advice on relief schemes – a link to the recording of that session will be made available here.
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.