About this publication

This report provides a statistical analysis of the 2026 revaluation in Scotland, comparing the Scottish Assessors’ valuation roll as at 31 March 2026 (the day before revaluation took effect) and 1 April 2026 (the day revaluation took effect).

In this report, entries which are not designated utilities, and which are entered in the valuation roll for the council area in which they are located, are described as local entries.

The core description is a detailed description of the type of property, set by the Assessor. There are over 200 different core descriptions which, for example, differentiate between a hotel, hostel, or a self-catering property.

For this publication, core descriptions have been grouped into sectors by the Scottish Government, for property types likely to cover the retail, hospitality, leisure, office, and industry sectors. These are descriptions of property types and may not fully align with the uses of these properties, and therefore do not guarantee eligibility for reliefs.

Figures relating to properties added to or removed from the valuation roll at revaluation, and those which had a change in the core description, are reported separately, to distinguish between changes happening due to revaluation from those which simply coincide with it.

An addition is any unique entry (distinguished by Persistent Property Reference Numbers), which was present on the valuation roll on 1 April 2026, but not on 31 March 2026. Similarly, deletions are entries which were present on 31 March 2026, but not on 1 April 2026. Therefore, additions and deletions may actually include cases where multiple entries were merged into one, or where a single entry was split into multiple entries.

Except where noted otherwise, figures reported in this publication relate to properties present on the valuation roll both before and after revaluation, with the same core description. These are sometimes referred to as “revaluation only”.

Interpretation and reporting conventions

Throughout this report, references to “rateable values before revaluation” or “2023 rateable values” mean rateable values on 31 March 2026, the day before revaluation took effect. At the time of writing, a number of appeals against rateable values in the 2023 revaluation cycle remain outstanding, and any amendments made to 2023 rateable values after 31 March 2026 will not be reflected in this report.

Similarly, references to “rateable values after revaluation” or “2026 rateable values” mean rateable values on the first day of the 2026 revaluation cycle, 1 April 2026. Ratepayers may make proposals and appeals against these rateable values, and some of these will result in amendments to rateable values being backdated to the start of the cycle. Any amendments made after 1 April 2026 will not be reflected in this report.

The Scottish Government publishes quarterly statistics relating to revaluation proposals and appeals.

Throughout this report, the gross bill is the estimated gross bill with transitional relief applied. The “gross bill before revaluation”, or the “2023 gross bill” is the estimated gross bill for 2025-2026, calculated using the rateable value as at 31 March 2026, and adjusted for the 2023 revaluation transitional relief in 2025-2026. The “gross bill after revaluation”, or the “2026 gross bill”, is the estimated gross bill for 2026-2027, based on the rateable value as at 1 April 2026, adjusted for the 2026 revaluation transitional relief in 2026-2027.

Some associated tables also include the gross bill without transitional relief, both before and after revaluation. These are the estimated gross bills, based on the rateable values as at 31 March or 1 April 2026, with no adjustment for transitional relief.

The 2026 revaluation transitional relief caps the increase in gross bills compared to 2025-2026 at 15% for properties with a 2026 rateable value of £20,000 or less, 30% for those with a 2026 rateable value of £100,000 or less, and 50% for properties with 2026 rateable values greater than £100,000. Licensed self-catering holiday accommodation properties are eligible for a 15% cap regardless of rateable value.

Different limits may apply to properties where the entries were split, merged, or re-organised at the revaluation. As we cannot readily identify split, merged, or re-organised entries from the available information, this report does not separately estimate revaluation transitional relief for these cases.

The gross bill calculations do not take into account any changes to rateable values, for example as a result of revaluation proposals or appeals, processed after 31 March 2026 (for gross bills before revaluation) or 1 April 2026 (for gross bills after revaluation).

Tables accompanying this publication

This publication is accompanied by two workbooks with detailed tables, which are available on the supporting documents page.

The publication tables workbook contains tables summarising the changes at revaluation, and simple breakdowns of changes in rateable value and gross bills, as well as additions, removals, and changes to property types. The publication tables are divided into five sections:

• Section 1 (Tables 1.1 to 1.8) contains summary tables, some of which are also available in the publication itself.
• Section 2 (Tables 2.1 to 2.5) contains detailed breakdowns of rateable values before and after revaluation, and of changes at revaluation. Breakdown categories include assessor and council areas, rateable value bands, property classes, sectors and core descriptions, and the direction and scale of change in rateable value. This section only relates to properties which were present on the valuation roll both before and after revaluation, with the same core description both before and after revaluation.
• Section 3 (Tables 3.1 to 3.5) presents the same breakdowns as Section 2, but relating to gross bills rather than rateable values. This includes gross bills both before and after revaluation, both with and without revaluation transitional relief applied. The order of breakdowns is the same as in Section 2, for example Table 3.2 presents the same breakdown for gross bills as 2.2 for rateable values. This section only relates to properties which were present on the valuation roll both before and after revaluation, with the same core description both before and after revaluation.
• Section 4 (Tables 4.1 and 4.2) contains information on properties which were added to or removed from the valuation roll at revaluation.
• Section 5 (Table 5.1) relates to properties which were present on the valuation roll both before and after revaluation, but for which the core description has changed. These are presented separately as the change to the core description implies any change to rateable value also reflects a change in property type or use, and not just changes to market rental values reflected at revaluation.

The additional tables workbook expands on sections 2-5 with more detailed tables, including multiple breakdown variables. The additional tables include:

• Section A (Tables A.1 to A.10), complementing Section 2 of the publication tables with more detailed breakdowns, e.g. by council area, sector, and rateable value band. The data columns of Section A tables are the same as in Section 2.
• Section B (Tables B.1 to B.10), complementing Section 3 of the publication tables. Similar to Section 3, these tables include the same breakdowns as in Section A (e.g. table B.2 will have the same breakdown for gross bills as Table A.2 for rateable values). The data columns of Section B tables are the same as in Section 3.
• Section C (Tables C.1 and C.2) complementing Section 4, and presenting additional breakdowns for properties added to or removed from the valuation roll at revaluation.
• Section D (Table D.1) complementing Section 5, with a breakdown of changes to core descriptions by assessor and council area, and the core description before and after revaluation.

All figures presented in the body of this publication are derived from the Publication and Additional tables.

Some cells in tables are marked [x], where figures are not available. For example, this is the case for the pre-revaluation rateable value of properties added to the valuation roll at revaluation, or where the calculation of this figure would mean dividing by zero.