Summary

Proposals and appeals against the 2023 Revaluation

The 2023 Revaluation took effect on 1 April 2023.

By 31 December 2024, the Scottish Assessors had received 18,519 proposals against the valuations of 17,282 properties, with a total rateable value at revaluation of £2,974 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 7,000 properties, accounting for £1,040 million of rateable value. The rateable value of 4,922 of those properties (around 70% of all resolved properties) was amended following the assessors’ decisions on proposals, resulting in an overall reduction in rateable value of £101 million.

For 3,563 of these 4,922 properties, the change in rateable value was in line with either the proposal(s) or a subsequent agreement between the Assessor and the proposer(s). The remaining 1,359 properties had their rateable value amended, but not in line with the proposal or a subsequent agreement. The rateable value remained unchanged for 2,078 properties.

In total, there are therefore 3,437 properties for which proposers did not get the change in rateable value they were seeking. The proposal outcomes for these 3,437 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 2024, the Scottish Assessors had been informed by the Scottish Tribunals of appeals against proposal outcomes for 330 properties, with a total rateable value after proposal of £96 million. Appeals have been resolved for two of those properties, resulting in a decrease in rateable value of £0.1 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 31 December 2024, appeals relating to 73,455 of those properties had been resolved (99% of all appealed properties). Their rateable value was reduced from £5,342 million to £4,930 million, a decrease of £412 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 around two-thirds of the original rateable value of properties for which appeals have been resolved.

Appeals remain outstanding against the valuation of 429 properties, with a rateable value at the 2017 Revaluation of £52 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% of the rateable value at the start of the 2010 revaluation cycle. There are 19 properties with outstanding appeals, with an original rateable value of £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.

Non-revaluation proposals and appeals

Figures on non-revaluation (also called ‘running roll’) proposals and appeals are currently collected every six months, primarily to monitor the caseload. These can be lodged at any point in the revaluation cycle, and several proposals and appeals, which may relate to different periods, can be lodged for one property.

On 30 September 2024, assessors reported, based on data provided by the Scottish Tribunals, that there were 14,193 outstanding non-revaluation appeals and 2,261 outstanding non-revaluation proposals. The vast majority of non-revaluation appeals relate to valuations in the 2017 cycle. The number of outstanding non-revaluation appeals reported has decreased by 73,265 or 81%, since this figure was collected in March 2022. The number of outstanding non-revaluation proposals and appeals as at 31 March 2025 will be published in June 2025.