Summary

Proposals and appeals against the 2023 Revaluation

The 2023 Revaluation took effect on 1 April 2023.

By 31 March 2026, the Scottish Assessors 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 £250 million, or 3.26% of the total rateable value at revaluation.

For 7,911 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 3,702 properties had their rateable value amended, but not in line with at least one proposal or subsequent agreement. The rateable value remained unchanged for 3,685 properties, and proposals for a further 3,061 properties were withdrawn.

In total, there are therefore 7,387 properties for which at least one proposer did not get the change in rateable value they were seeking. Proposal outcomes for these 7,387 properties could be appealed within prescribed timescales. However, this does not mean that appeals have necessarily been lodged for all these ‘appealable’ properties.

By 31 March 2026, the Scottish Assessors had been informed by the Scottish Tribunals of appeals against proposal outcomes for 1,775 properties, with a total rateable value after proposal of £444 million. Appeals have been resolved for 628 of those properties, resulting in a decrease in rateable value of £6.4 million. Due to processing times, this may not represent the total number of appeals that had been lodged or resolved 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 March 2026, appeals relating to 73,640 of those properties had been resolved (99.7% of all properties with appeals). Their rateable value was reduced from £5,362 million to £4,947 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.

Appeals remain outstanding against the valuation of 244 properties, with a rateable value at the 2017 Revaluation of £32 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.