Non-Domestic Rates Revaluation Appeals Statistics, Scotland 2019-20 Q2

An Official Statistics Publication for Scotland.

Scotland’s Chief Statistician has published statistics on the progress and results of non-domestic rates 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 of 30 September 2019:

  • a total of 49,970 appeals against the 2017 revaluation have been resolved, with an original rateable value (RV) of £2,254 million - representing 68% of the 73,888 appealed properties and 42% of the £5,393 million appealed RV
  • a total of 23,918 appeals against the 2017 revaluation are still outstanding - representing £3,139 million of appealed RV
  • 73% of appeals resolved to date - 36,416 - did not result in any change in rateable value
  • the RV decrease to date of £161 million is associated with 13,554 resolved appeals
  • 2010 revaluation appeals have been resolved for over 99% of properties for which an appeal has been received - 66,903 of 67,026
  • the original RV of the properties for which 2010 revaluation appeals have been resolved is £4,894 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

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 (running roll) appeals.

The full statistical publication and further information on Local Government Finance Statistics within Scotland are available on the Scottish Government website.

Official statistics are produced by professionally independent statistical staff – more information on the standards of official statistics in Scotland can be accessed on the Scottish Government website.


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