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.
About this publication
This report provides a statistical analysis of draft valuations for the 2026 Revaluation.
The report focuses primarily on properties for which changes are due to revaluation only, i.e. properties present on both the 2026 draft and current valuation roll, with the same core description. Properties with changes to core descriptions, as well as additions and removals, are presented separately.
This report is accompanied by tables which can be found in the Supporting documents section.
Revaluation
Non-domestic rates (sometimes called business rates) are a property tax, charged on non-domestic properties. The amount that each ratepayer will pay is proportional to the determined value of their property, known as the rateable value, and may be reduced by reliefs.
The rateable value broadly corresponds to the notional rental value the property could achieve in the open market, if it were vacant and available to let, taking account of the type and nature of the property. Following revaluation, ratepayers can make proposals and appeals against their rateable value. More information about proposals and appeals is available at mygov.scot.
While this report refers to lands and heritages listed as separate entries on the valuation roll as ‘properties’, this actually includes buildings such as shops or offices, as well as other entries such as shootings, car parks, and utilities.
Rateable values are initially determined once a property comes into existence or occupancy, and are redetermined at revaluations. Rateable values are determined by the 14 Scottish Assessors, who are independent of both Scottish and local government. The Practice Notes used for the 2026 Revaluation can be found on the Scottish Assessors Association website.
The help and cooperation of the Scottish Assessors in the production of this report are gratefully acknowledged.
The 2026 Revaluation will take effect on 1 April 2026, with reference to rental values and market conditions as at the tone date of 1 April 2025. The last revaluation took effect on 1 April 2023, and the tone date was 1 April 2022. Revaluations also took place in 2017, 2010, 2005, and 2000, with two-year tone dates.
Alongside new rateable values, a range of non-domestic rates measures announced at the Scottish Budget for 2026 – 2027 are planned to take effect on 1 April 2026, which may change the effect of the revaluation on ratepayers.
Data sources
Draft valuations for the 2026 Revaluation were issued by the Scottish Assessors on 30 November 2025. We refer to these as ‘draft 2026 values’ throughout this report. Due to technical issues, for a small number of properties, draft valuations were not available on 30 November on the Scottish Assessors Association Portal; in these cases, we supplemented the draft valuations with additional data shared by the Scottish Assessors. The draft values are compared to current values, taken from the live valuation roll on 30 November 2025. These are referred to as ‘current values’.