Summary

Proposals and appeals against the 2023 Revaluation

The 2023 Revaluation took effect on 1 April 2023.

By 30 September 2025, the Scottish Assessors reported that they had received proposals against the valuations of 18,384 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 for a given property have been resolved for 17,518 properties, or around 95% of properties for which a proposal was lodged. These account for two thirds or £2,844 million of rateable value under proposal. The rateable value of 11,222 of those properties (64% of all resolved properties) was amended following assessors’ decisions on proposals, resulting in an overall reduction in rateable value of £246 million. The 866 outstanding proposals have likely all in fact been settled, but due to a system lag have not yet been reported as resolved.

For 7,802 of these 11,222 properties, the change in rateable value was in line with either the proposal or a subsequent agreement between the Assessor and each of the proposer(s). The remaining 3,420 properties had their rateable value amended, but not in line with every proposal or subsequent agreement. The rateable value remained unchanged for 3,360 properties, and proposals for 2,936 properties were reported to have been withdrawn, resulting in no change to the rateable value.

In total, there are therefore 6,780 properties for which at least one proposer did not get the change in rateable value they were seeking. Proposal outcomes for these 6,780 properties can be appealed within prescribed timescales. However, this does not mean that appeals will necessarily be lodged for all these ‘appealable’ properties.

By 30 September 2025, the Scottish Assessors reported that they had been informed by the Scottish Tribunals of appeals against proposal outcomes for 1,326 properties, with a total rateable value after proposal of £312 million. Appeals have been resolved for 231 of those properties, resulting in a decrease in rateable value of £1.7 million. Due to processing times, this may not represent the total number of appeals that had been lodged 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 30 September 2025, appeals relating to 73,566 of those properties had been resolved (99% of all appealed properties). Their rateable value was reduced from £5,356 million to £4,941 million, a decrease of £415 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 318 properties, with a rateable value at the 2017 Revaluation of £37 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.