Non-Domestic Rates Revaluation Appeals Statistics, Scotland 2019-20 Q3

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 at 31 December 2019:

  • a total of 56,526 appeals against the 2017 revaluation have been resolved, with an original rateable value (RV) of £2,921 million - representing 76% of the 73,892 appealed properties and 54% of the £5,393 million appealed RV
  • a total of 17,366 appeals against the 2017 revaluation are still outstanding - representing £2,473 million of appealed RV
  • over 70% of appeals resolved to date – 40,388 - did not result in any change in rateable value.
  • the RV decrease to date of £199 million is associated with 16,138 resolved appeals
  • 2010 revaluation appeals have been resolved for over 99% of properties for which an appeal has been received - 66,924 of 67,026
  • as a result of 2010 revaluation appeals, the rateable value of properties for which appeals have been resolved was 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 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:


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