Summary

Proposals and appeals against the 2023 Revaluation

The 2023 Revaluation took effect on 1 April 2023.

By 31 December 2025, the Scottish Assessors reported that they had received proposals against the valuations of 18,359 properties, with a total rateable value at revaluation of £3,079 million. This accounts for around 7% of properties on the valuation roll, and around 40% of the rateable value at revaluation.

All proposals relating to the 2023 revaluation have now been resolved. The rateable value of 11,613  properties (63%) was amended following assessors’ decisions on proposals, resulting in an overall reduction in rateable value of £251 million, or 3.33% of the total rateable value at revaluation.

For 7,913 of these 11,613 properties, the change in rateable value was in line with either the proposal or a subsequent agreement between the Assessor and the proposer(s). The remaining 3,700 properties had their rateable value amended, but not in line with the proposal or a subsequent agreement. The rateable value remained unchanged for 3,685 properties, and proposals for a further 3,061 properties were reported to have been withdrawn.

In total, there are therefore 7,385 properties for which at least one proposer did not get the change in rateable value they were seeking. Proposal outcomes for these 7,385 properties can be appealed within prescribed timescales. However, this does not mean that appeals will necessarily be lodged for all these ‘appealable’ properties.

By 31 December 2025, the Scottish Assessors reported that they had been informed by the Scottish Tribunals of appeals against proposal outcomes for 1,752 properties, with a total rateable value after proposal of £438 million. Appeals have been resolved for 488 of those properties, resulting in a decrease in rateable value of £4.5 million. Due to processing times, this may not represent the total number of appeals that had been lodged or disposed of at that point.

Detailed statistics on proposals and appeals against the 2023 Revaluation are available in Tables 6.1, 7.1, and 8.1 in the supporting workbook.

Appeals against the 2017 Revaluation

Following the 2017 Revaluation, taking effect on 1 April 2017, appeals were lodged against the valuation of 73,884 properties, with a rateable value at the 2017 revaluation of £5,394 million.

By 31 December 2025, appeals relating to 73,616 of those properties had been resolved (99.6% of all appealed properties). Their rateable value was reduced from £5,359 million to £4,943 million, a decrease of £416 million in total, or around 5.6% of the rateable value at the start of the 2017 revaluation cycle.

The rateable value was amended for around a third of the properties for which appeals have been resolved, accounting for just under two thirds of the original rateable value of properties for which appeals have been resolved.

Assessors reported that appeals remain outstanding against the valuation of 268 properties, with a rateable value at the 2017 Revaluation of £35 million. These appeals have been referred to the Scottish Tribunals.

Statistics on appeals against the 2017 Revaluation is available in Table 9.1 in the supporting workbook.

Appeals against the 2010 Revaluation

The 2010 Revaluation took effect on 1 April 2010, following which appeals were received against the valuations of 67,026 properties, with a rateable value of £4,946 million at the 2010 revaluation.

Almost all appeals against the 2010 Revaluation have been resolved, with a reduction in rateable value of £270 million, or around 4.1% of the rateable value at the start of the 2010 revaluation cycle. There are 18 properties with outstanding appeals, with an original rateable value of £1.4 million. These have been referred to the Scottish Tribunals.

Statistics on appeals against the 2010 Revaluation are available in Table 10.1 in the supporting workbook.