Proposals and appeals against non-domestic revaluations

Proposals and appeals against the 2023 Revaluation

The 2023 Revaluation took effect on 1 April 2023.

By 31 December 2023, the Scottish Assessors had received 18,854 proposals against the valuations of 18,188 properties, with a total rateable value at revaluation of £3,084 million. This accounts for around 7% of properties on the valuation roll, and 40% of the rateable value at revaluation.

All proposals have been resolved for 269 properties, accounting for £256 million of rateable value. The rateable value of 62 of those properties (23% of all resolved properties) was amended following the disposal of proposals, resulting in an overall reduction of rateable value by £29 million.

For 48 of these 62 properties, the change in rateable value was in line with either the proposal(s) or a subsequent agreement between the Assessor and the proposer(s). The remaining 14 properties had their rateable value amended, but not in line with the proposal or a subsequent agreement. The rateable value remained unchanged for 207 properties.

In total, there are therefore 221 properties for which proposers did not get the change in rateable value they were seeking. The proposal outcomes for these 221 properties can be appealed within prescribed timescales. However, this does not mean that appeals will necessarily be lodged for all appealable properties.

By 31 December 2023, the Scottish Assessors had been informed of two appeals lodged with the First-Tier Tribunal for Scotland, relating to the proposal outcomes for two properties, with a total rateable value of £1 million.

Detailed information on proposals and appeals against the 2023 Revaluation is available in Tables 6.1, 7.1, and 8.1 in the supporting workbook

Appeals against the 2017 Revaluation

Following the 2017 Revaluation, taking effect on 1 April 2017, appeals were lodged against the valuation of 73,899 properties, with a rateable value at the 2017 revaluation of £5,394 million.

By 31 December 2023, appeals relating to 73,297 of those properties had been resolved (99% of all appealed properties). Their rateable value was reduced from £5,212 million to £4,812 million, a decrease of £400 million in total.

The rateable value was amended for around a third of the properties for which appeals have been resolved, accounting for around two-thirds of the original rateable value of properties for which appeals have been resolved.

Appeals remain outstanding against the valuation of 602 properties, with a rateable value at the 2017 Revaluation of £182 million. These appeals have been referred to the Scottish Tribunals.

More information on appeals against the 2017 Revaluation is available in Table 9.1 in the supporting workbook.

Appeals against the 2010 Revaluation

The 2010 Revaluation took effect on 1 April 2010, following which appeals were received against the valuations of 67,026 properties, with a rateable value of £4,946 million at the 2010 revaluation.

Almost all appeals against the 2010 Revaluation have been resolved. There are 34 properties with outstanding appeals, with an original rateable value of £13 million. These have been referred to the Scottish Tribunals.

More information on appeals against the 2010 Revaluation is available in Table 10.1 in the supporting workbook.

Non-revaluation proposals and appeals

Figures on non-revaluation (also called running roll) proposals and appeals are collected every six months, primarily to monitor the caseload. These can be lodged at any point in the revaluation cycle, and several proposals and appeals, which may relate to different periods, can be lodged for one property.

On 30 September 2023, there were 37,496 outstanding non-revaluation appeals and 429 outstanding non-revaluation proposals, the vast majority of which were lodged in respect of the 2017 Revaluation. The number of outstanding non-revaluation appeals has decreased by 52,934 or 59%, since this figure was first collected in March 2022. The number of outstanding non-revaluation appeals as at 31 March 2024 will be published in summer 2024.