FOI/202600519987 · FOI · released
Independent review of the valuation of licensed hospitality (Gill Review): FOI release
Information requested
1. The current stage of the Review, and any project plan, timetable or milestone schedule held, including the target date for the Chair's report and any revisions to that date since the Terms of Reference were published (6 February 2026).
2. The dates of all Review Group meetings held since the Review's establishment, and the dates of any meetings currently scheduled.
3. Any recorded decision, instruction, minute or note dated on or after 20 April 2026 relating to pausing, delaying, narrowing or otherwise altering the timetable or scope of the Review.
Response
Thank you for your request dated 4 June 2026 under the Freedom of Information (Scotland) Act 2002 (FOISA) concerning the Independent Review of the Valuation of Licensed Hospitality (the "Gill Review"), chaired by BJ Gill KC, for which the Scottish Government acts as Secretariat.
You are not requesting any confidential evidence submitted to the Review by third parties.
1. The current stage of the Review, and any project plan, timetable or milestone schedule held, including the target date for the Chair's report and any revisions to that date since the Terms of Reference were published (6 February 2026).
The Gill Review is currently in progress, and is scheduled to report its findings by the end of 2026, which Scottish Ministers will consider before the 2029 revaluation cycle. There have been no revisions to the reporting timetable for the Gill Review since 6 February.
The Gill Review issued a call for evidence on 13 February to provide interested stakeholders with an opportunity to share in writing any relevant material on the subject matter (published or unpublished) and contribute to the evidence and information base available to the Independent Review. The original deadline for responses of 16 March, and this deadline was later extended to 20 April 2026.
BJ Gill KC Advocate Depute was appointed as Chair of the independent review in 2025. Mr Gill has recently resigned as Chair due to being appointed Solicitor General and arrangements will be made for a successor.
I enclose a copy of some of the information you have requested in Annex A. This is an early draft of a project timeline from May 2025 which was subsequently overtaken once the Chair was appointed.
Some of the information you have requested is available from Licensed hospitality valuation methodology: Gill review - gov.scot
Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. If, however, you do not have internet access to obtain this information from the website listed, then please contact me again and I will send you a paper copy.
2. The dates of all Review Group meetings held since the Review's establishment, and the dates of any meetings currently scheduled.
The Review Group has met four times since it was established: on 2nd, 9th and 23rd February and 4th May 2026. No meetings are currently scheduled.
3. Any recorded decision, instruction, minute or note dated on or after 20 April 2026 relating to pausing, delaying, narrowing or otherwise altering the timetable or scope of the Review.
While our aim is to provide information whenever possible, in this instance the Scottish Government does not have the information you have requested. The reasons why we do not have the information are explained in Annex B to this letter.
About FOI
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.
Detected exemption language
Some of the information you have requested is available from Licensed hospitality valuation methodology: Gill review - gov.scot Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you.