Proposals and appeals against non-domestic revaluations

Summary

Proposals and appeals against the 2023 Revaluation

The 2023 Revaluation took effect on 1 April 2023.

By 30 June 2024, the Scottish Assessors had received 18,800 proposals against the valuations of 17,777 properties, with a total rateable value at revaluation of £3,060 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 2,204 properties, accounting for £445 million of rateable value. The rateable value of 1,513 of those properties (around 70% of all resolved properties) was amended following the assessors’ decisions on proposals, resulting in an overall reduction of rateable value by £51 million.

For 1,055 of these 1,513 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 458 properties had their rateable value amended, but not in line with the proposal or a subsequent agreement. The rateable value remained unchanged for 691 properties.

In total, there are therefore 1,149 properties for which proposers did not get the change in rateable value they were seeking. The proposal outcomes for these 1,149 properties can be appealed within prescribed timescales. However, this does not mean that appeals will necessarily be lodged for all these ‘appealable’ properties.

By 30 June 2024, the Scottish Assessors had been informed of appeals  against the proposal outcomes for 55 properties, with a total rateable value after proposals of £8 million. These appeals have been lodged with the First-Tier Tribunal for Scotland.

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 73,885 properties, with a rateable value at the 2017 revaluation of £5,394 million.

By 30 June 2024, appeals relating to 73,362 of those properties had been resolved (99% of all appealed properties). Their rateable value was reduced from £5,228 million to £4,827 million, a decrease of £401 million in total, or around 5.5% of the rateable value at the start of the 2017 revaluation cycle.

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 523 properties, with a rateable value at the 2017 Revaluation of £166 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, with a reduction in rateable value of £269 million, or around 4% of the rateable value at the start of the 2010 revaluation cycle. There are 30 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 31 March 2024, there were 31,581 outstanding non-revaluation appeals and 1,430 outstanding non-revaluation proposals, the vast majority of which relate to valuations in the 2017 cycle. The number of outstanding non-revaluation appeals has decreased by 58,849 or 65%, since this figure was first collected in March 2022. The number of outstanding non-revaluation appeals as at 30 September 2024 will be published in December 2024.