Additions and deletions to the valuation roll

At the 2026 revaluation, 468 new entries were added to the valuation roll, and 678 entries were removed.

Detailed information on additions and deletions is available in Section 4 of the publication tables and section C of the additional tables.

Deletions

The total rateable value of the 678 removed entries as at 31 March 2026 was £3 million. The total gross bill for these properties before revaluation was £1 million.

Most deletions relate to 415 entries in Glasgow with the core description “ground”. Before revaluation, the total rateable value of these entries was £8,500.

Additions

Most of the 468 subjects added to the valuation roll on 1 April 2026 belong either to the industrial subjects (171 entries), leisure and entertainment (96 entries), or shops (96 entries) classes.

The total rateable value of newly added entries is just over £4 million, with a total gross bill of just over £2 million.