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.
Distribution of changes
Across Scotland, the draft 2026 rateable values show an increase compared to the current 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 draft rateable value is the same as the current rateable value for 74,000 properties. Overall, draft values show either no change or a decrease in rateable value for 44% of properties.
Most properties seeing an increase in the draft 2026 rateable value (around 80,000) will see an increase of 20% or less, while a small number will see their rateable value increased by more than 500%. These are mostly properties with lower rateable values, where a small absolute increase results in a large proportional increase. The distribution of these changes is presented in Figure 1.