Non-domestic Rates Revaluation Appeals statistics, Scotland 2019-20 Q1

An Official Statistics Publication for Scotland.

Scotland’s Chief Statistician has published statistics on the progress and results of revaluation appeals following the 2010 and 2017 Revaluations. These figures were produced by independent statistical staff free from any political influence, in accordance with professional standards set out in the Code of Practice for Official Statistics.

As at 30 June 2019:

  • a total of 44,391 appeals against the 2017 revaluation had been resolved, with an original rateable value (RV) of £1,816 million. This represents 60% of the 73,882 appealed properties and 34% of the £5,393 million appealed RV
  • a total of 29,491 appeals against the 2017 revaluation are still outstanding, representing £3,577 million of appealed RV
  • around three quarters of appeals resolved to date (33,308) did not result in any change in rateable value. The RV decrease to date of £129 million is associated with 11,083 resolved appeals
  • 2010 revaluation appeals had been resolved for over 99% of properties for which an appeal had been received - 66,894 of 67,026
  • the original RV of the properties for which 2010 revaluation appeals had been resolved is £4,892 million, 98.9% of original RV for all properties for which such appeals were lodged
  • as a result of 2010 revaluation appeals, the rateable value of properties for which appeals have been resolved has been reduced by £265 million. Larger, more complex cases tend to be the appeals which are resolved last

Updates will be provided on the total number and value of appeals lodged against the 2010 and 2017 revaluations 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 on the Scottish Government’s website.

Further information on Local Government Finance Statistics within Scotland is on the Scottish Government's website.

Official statistics are produced by professionally independent statistical staff – more information on the standards of official statistics in Scotland is on the Scottish Government's website.


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