Non-domestic Rates Revaluation Appeals Statistics, Scotland 2018-19, Quarter 4

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 31 March 2019. The figures released today 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 31 March 2019:

As at 31 March 2019, 2010 revaluation appeals had been resolved for over 99% of properties for which an appeal had been received (66,887 of 67,026).

The original rateable value (RV) of the properties for which 2010 revaluation appeals had been resolved is £4,891m, 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 had been resolved had reduced by £265m, equivalent to approximately £127m reduction in the associated non-domestic rates liability for 2018-19. Larger, more complex cases tend to be the appeals which are resolved latest.

As at 31 March, £5,393m RV had been appealed against the 2017 revaluation, relating to 73,880 properties. Appeals had been resolved for 36,332 (49%) of these properties with a total reduction in RV of £103m.

Ratepayers generally had until 30 September 2017 to lodge an appeal against their 2017 revaluation, although those whose valuation notice was not issued until after 1 April 2017 would have had six months to appeal it after the issue date.

Updates will be provided on the total number and value of appeals lodged against the 2017 revaluation 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.

Further information on Local Government Finance Statistics within Scotland

Official statistics are produced by professionally independent statistical staff – more information on the standards of official statistics in Scotland.


Media enquiries

Back to top