The Scottish Conservatives have accused the SNP’s flagship business rates review of descending into “complete chaos” after its chair recently resigned on becoming Scotland’s new Solicitor General.
The review was being led by BJ Gill KC, but his successor has still not been appointed to continue leading the review.
A Scottish Conservative Freedom of Information request has also revealed that the review group has only met four times, most recently just before May’s Holyrood election, and there are no further meetings scheduled.
That is despite the SNP’s original timeline showing that report-writing should be taking place now, before it is submitted to SNP ministers in August, ahead of a final decision being made in the budget.
Business spokesperson Rachael Hamilton says the inaction from the SNP sums up their “utter contempt” for Scotland’s businesses who have been hammered by their eye-watering rates rises this year.
She added that ministers need to stop hiding behind reviews and take urgent action to fix Scotland’s broken business rates system.
Scottish Conservative business spokesperson Rachael Hamilton MSP said: “The SNP’s business rates review is in complete chaos. Ministers told businesses to wait for the Gill review, but clearly had no Plan B if its chair departed for a new opportunity.
“Weeks have now passed since BJ Gill was made Scotland’s new Solicitor General, but still nobody has been put in place to replace him.
“Scottish Conservative research also reveals the review group hasn’t met in two months – and has no plans to do so.
“A report was meant to be submitted to ministers next month, but this is surely now not going to happen given the review has no leader.
“This shambolic situation sums up the SNP’s utter contempt for Scotland’s businesses and is exactly why they have lost faith in the system.
“The SNP keep promising changes, but all they are delivering is more delays, confusion and eye-watering rates rises.
“Scottish businesses need urgent support now, instead of ministers hiding behind endless reviews that they cannot even keep on track.”
Notes to editors
The Gill Review has lost its chair and has no meetings scheduled. BJ Gill KC has resigned as Chair on appointment as Solicitor General, with no successor yet in place. The group has met only four times, most recently 4 May 2026, and ‘no meetings are currently scheduled’ – despite the original project plan showing report-writing in June/July and a report to Ministers in August. (Scottish Conservative FOI, 1 July 2026, available upon request).
The Gill Review is supposed to examine how licensed hospitality premises are valued for business rates. The Scottish Government committed to an independent review of the valuation methodology applied to the licensed hospitality sector for non-domestic rates, following concerns from the sector about the current approach and the unsustainable rises at the most recent revaluation. (Scottish Government, accessed 3 July 2026, link).