Summary

Proposals and appeals against the 2023 Revaluation

The 2023 Revaluation took effect on 1 April 2023.

By 31 March 2025, the Scottish Assessors had received proposals against the valuations of 18,206 properties, with a total rateable value at revaluation of £3,077 million. This accounts for around 7% of properties on the valuation roll, and around 40% of the rateable value at revaluation.

These figures include 1,999 properties, with a total rateable value at revaluation of £287 million, for which all proposals have been withdrawn. These were previously not included in our published statistics. As a result, the reported total number of properties and their rateable value at revaluation have increased.

All proposals for a given property have been resolved for 11,453 properties, accounting for £1,598 million of rateable value. The rateable value of 7,038 of those properties (around 60% of all resolved properties) was amended following assessors’ decisions on proposals, resulting in an overall reduction in rateable value of £134 million.

For 4,649 of these 7,038 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 2,389 properties had their rateable value amended, but not in line with the proposal or a subsequent agreement. The rateable value remained unchanged for 2,416 properties, and proposals for 1,999 subjects have been withdrawn since the start of the 2023 revaluation cycle, resulting in no change to rateable value.

In total, there are therefore 4,805 properties for which proposers did not get the change in rateable value they were seeking. The proposal outcomes for these 4,805 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 March 2025, the Scottish Assessors had been informed by the Scottish Tribunals of appeals against proposal outcomes for 867 properties, with a total rateable value after proposal of £178 million. Appeals have been resolved for 16 of those properties, resulting in a decrease in rateable value of £0.22 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 March 2025, appeals relating to 73,466 of those properties had been resolved (99% of all appealed properties). Their rateable value was reduced from £5,343 million to £4,931 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 65% of the original rateable value of properties for which appeals have been resolved.

Appeals remain outstanding against the valuation of 418 properties, with a rateable value at the 2017 Revaluation of £51 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 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 31 March 2025, assessors reported based on data provided by the Scottish Tribunals that there were 1,905 outstanding non-revaluation appeals and 2,635 outstanding non-revaluation proposals. The number of outstanding non-revaluation appeals reported has decreased by 85,890 or 95%, since these figures were first collected in March 2022.