Non-domestic rates revaluation 2026: draft valuation roll statistics

Data sources and additional information

Data sources

The main data sources for this publication are the current and draft 2026 valuation rolls published by the Scottish Assessors, both as at 30 November 2025.

Where some entries were missing due to technical reasons, this data was supplemented by information provided by the Scottish Assessors directly, and by the current and proposed values as at 7 January 2026.

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Official Statistics

This publication is an Official Statistics publication for Scotland.

Official and National Statistics are produced to high professional standards set out in the Code of Practice for Official Statistics. Both undergo regular quality assurance reviews to ensure that they meet customer needs and are produced free from any political interference.

Correspondence and enquiries

For enquiries about this publication please email the Non-domestic rates analysis team at lgfstats@gov.scot.

For general enquiries about Scottish Government statistics please contact the Office of the Chief Statistician by email at statistics.enquiries@gov.scot.

How to access background or source data

The data collected for this publication:

• are available for individual entries through https://www.saa.gov.uk/.
• may be made available on request, subject to consideration of legal and ethical factors. Please contact lgfstats@gov.scot for further information.

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Chief Statistician
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Edinburgh
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