NFU Scotland has welcomed the Scottish Government's commitment to review concerns arising from the 2026 [BM1.1][AW1.2]non-domestic rates revaluation and wider issues within the business rates system.
The Union has consistently raised concerns about the operation of the non-domestic rates regime, particularly following changes introduced through the last Scottish Budget which have created significant uncertainty and administrative challenges for many farming and diversified rural businesses.
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While the announcement of a review represents a positive acknowledgement that change is needed, NFU Scotland is urging the Scottish Government to move quickly to deliver meaningful improvements for businesses facing uncertainty over their rates liabilities.
Commenting on the announcement, Andrew Connon, NFU Scotland President said:
"We welcome the Scottish Government's decision to review the current non-domestic rates system given the issues that have emerged through the latest revaluation process. The fact that this review is taking place reflects the concerns that have been raised by businesses across rural Scotland over a prolonged period.
"Recent changes have highlighted just how complicated and inconsistent the current system has become. Members continue to report confusion around assessments, billing and appeals, with significant differences in how local authorities administer the process.
"A review is an important first step, but businesses need action as well as analysis. The priority must be to create a system that is transparent, consistent and straightforward to navigate, while providing certainty for businesses looking to invest and grow."
NFU Scotland has also written to COSLA calling for greater consistency in how local authorities administer non-domestic rates, including steps to streamline processes and improve communication with ratepayers.
NFU Scotland will continue to work constructively with the Scottish Government, COSLA and other stakeholders throughout the review process to ensure the concerns of farmers, crofters and diversified rural businesses are fully reflected in any future reforms.
The Union also supports calls from across the rural business community for urgent action to address longstanding shortcomings in the current system and welcomes the opportunity to contribute to the development of a fairer and more effective approach.
Notes to editors:
- A photograph of Andrew Connon is attached.
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