Non-domestic rates revaluation 2026: draft valuation roll statistics
An Official Statistics publication showing the differences between the current rateable values, and the draft rateable values for the 2026 Revaluation.
Summary
From 1 April 2026, new rateable values will be in place for all 260,000 rated non-domestic properties in Scotland. In advance of the revaluation, the Scottish Assessors issued draft 2026 valuations on 30 November 2025.
These statistics present a summary of the draft valuations, and the changes between the current and draft valuations.
The total 2026 draft value is £915 million or 12.23% higher than the current rateable value as at 30 November 2025, including changes due to revaluation only, additions and removals of properties, and changes to property types.
This increase is comprised of around £300,000 resulting from additions, a decrease of £1.2 million resulting from removals, £1.5 million resulting from changes in property types, and £915 million resulting from revaluation only.
The revaluation-only change (excluding additions, removals, and changes to property types) is 12.25%.
Based on draft 2026 valuations, there is an increase in rateable values for 144,000 properties, with an average increase of £7,300, and a decrease for 40,000 properties, by an average of £3,500.
The median draft 2026 rateable value is £6,500, compared to the median current rateable value of £5,600. Half of the properties have a draft 2026 rateable value of £6,500 or less.
Changes to non-domestic rates bills for individual properties in 2026-2027 and beyond will depend upon the rates and reliefs set for 2026-2027. The Scottish Government has announced a reduction in the Basic, Intermediate, and Higher Property Rates in 2026-2027, and other measures which include a Revaluation Transitional Relief capping the increases in gross bills for those seeing the highest increases in rateable values, a Small Business Transitional Relief capping the increases in net bills for properties losing some reliefs including the Small Business Bonus Scheme or Hospitality Relief, and a relief for properties in the Retail, Hospitality, and Leisure sectors.
Except where noted otherwise, the figures in this report and the associated tables include only properties which are present on both the current and the draft 2026 valuation roll, with the same core description. They exclude properties for which the core description has been changed, as well as those being added to or removed from the valuation roll at revaluation.