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.
Changes by property type
As the primary purpose of a revaluation is to update the tax base to reflect changes in the property market, there are notable differences in how it affects different property classes.
Property class is a description used by the Scottish Assessors to describe the type of a property on the valuation roll, and may not necessarily reflect its use: for example, a property described as a ‘shop’ for rating purposes may in fact be used to provide financial services.
The core description is a more detailed description of the property type, and similarly may not necessarily reflect its use. Core descriptions do not nest within classes; there are properties with the same core descriptions in different classes.
Figure 2 shows the change in rateable value by property class, and Figure 3 for selected core descriptions.
All property classes are expected to see an increase in total rateable value. The highest increase is expected for hotels and leisure and entertainment properties (the latter class including a significant number of self-catering entries), at 28%. Other large increases can be found among advertising (23%) and public service subjects (21%). Care facilities are expected to see an increase of less than 1%, followed by religious premises (5%), offices (5%), and shops (6%).
Four property classes with a total draft 2026 rateable value of £1 billion each (industrial subjects, offices, shops, and statutory undertakings, which include electricity, gas, fixed and mobile telecoms, harbours, water, and railways) together account for nearly two-thirds of the draft rateable value.
Among the selected core descriptions, shown in Figure 3 and Table 5, the highest increases are among airfields (which includes airports), and self-catering premises.
The total rateable value of airfields is expected to increase by 134%, an increase which is primarily driven by the draft 2026 valuation for one entry, while for a large majority of airfields the draft rateable value is unchanged, or increased by up to 30%, compared to the current rateable value.
Self-catering properties are expected to see an overall increase in rateable value of 88%. The mean rateable value of self-catering entries is expected to increase from £4,153 to £7,826, and the median from £2,750 to £6,000, meaning half of self-catering properties have a draft 2026 rateable value of £6,000 or less.
Public houses are expected to see an increase in the overall rateable value of 15%, with the median rateable value increasing from the current £18,700 to a draft of £20,000, while for restaurants the overall increase is expected to be 8%, with the median rateable value increasing from £22,750 to £24,000.