Non-domestic Rates Revaluation Appeals Statistics, Scotland

2017-18, Quarter 2 An Official Statistics Publication for Scotland.

Scotland’s Chief Statistician today published the above statistics on the progress and results of revaluation appeals following the 2010 and 2017 Revaluations, as at 30 September 2017. The figures released today were produced by independent statistical staff free from any political interference, in accordance with professional standards set out in the Code of Practice for Official Statistics.

As at 30 September 2017: 

As at 30th September, 2010 revaluation appeals had been resolved for over 99% of properties for which an appeal had been received (66,701 of 67,026).

The original rateable value (RV) of the properties for which revaluation appeals have been resolved is £4,822m, 97% of RV for properties who lodged a revaluation appeal.

As a result of revaluation appeals, the rateable value of properties whose appeal has been resolved has reduced by £255m, approximately £119m billed at 2017-18 poundage. Larger, more complex cases tend to be the appeals which are resolved latest.

To date £5,007m RV has been appealed against the 2017 revaluation, relating to 67,519 properties. Appeals have already been resolved for 150 of these properties with a total reduction in RV of £14m.

Ratepayers will generally have had until 30th September 2017 to lodge a revaluation appeal against their 2017 revaluation, although those whose valuation notice was not issued until after April 2017 will have 6 months after the date at which their valuation notice was issued. Updates will be provided on the total number and value of appeals lodged against the 2017 valuation and their progress in subsequent publications.




This statistical publication covers revaluation appeals only. It does not cover Material Change of Circumstances appeals.

The full statistical publication is available at

Further information on Local Government Finance Statistics within Scotland can be accessed at:

Official statistics are produced by professionally independent statistical staff – more information on the standards of official statistics in Scotland can be accessed at:


Media enquiries

Back to top