Scottish Government seeks evidence from licensees for Gill Review of hospitality valuation

The Scottish Government has opened a formal call for evidence as part of the Gill Review, an independent examination of the valuation methodology used for licensed hospitality premises. Licensees, trade bodies, and sector professionals are being invited to submit views to help inform potential reforms to the non-domestic rates system.

The review focuses on how pubs, bars, restaurants, hotels, and other licensed venues are valued for rating purposes, particularly the approach based on “receipts and expenditure.” The Scottish Government has stated that contributions from operators will play a central role in assessing whether the current methodology remains fair, transparent, and fit for purpose.

Respondents are being asked to provide practical insights into how valuations impact their businesses, including the effect of trading conditions, cost pressures, and market changes. Evidence may be submitted in writing, with participants encouraged to supply supporting data where available.

Submissions will be reviewed by the independent chair, Kenneth Gill, whose remit includes evaluating whether the existing system accurately reflects the performance and diversity of Scotland’s licensed hospitality sector. The findings will inform recommendations to Ministers later this year.

The call for evidence is open for a set consultation period, after which all responses will be analysed and published in line with Scottish Government transparency requirements. Licensees wishing to participate must follow the submission process outlined on the Scottish Government website.