Non-domestic rates revaluation 2026 statistics
Statistics on the 2026 non-domestic rates revaluation in Scotland. This publication contains breakdowns of changes in rateable value between 31 March 2026 and 1 April 2026.
Changes by council area
The figures in this section relate only to properties which were on the valuation roll on both 31 March 2026 and 1 April 2026 with the same core descriptions.
Figure 13 shows the overall change in rateable value and gross bills in each area, and Figure 15 shows the contribution of each sector to the overall change in rateable value in each council area. A map of the changes in rateable value for each sector in each council area is presented in Figure 11, and a map of changes to the overall rateable value and gross bill in each council area in Figure 14.
Table 1.2 shows the proportion of properties in each council area for which the rateable value increased, decreased, or remained unchanged at revaluation.
Figure 13: Change in rateable value and gross bill by council area
The average rateable value increased at revaluation in all council areas. The largest percentage increases were seen in City of Edinburgh (17%), Argyll and Bute, and the Orkney Islands (both 16%), partly driven by increases in rateable value in the accommodation sector. The smallest increases in average rateable value were seen in South Lanarkshire (2%), East Lothian (4%) and East Renfrewshire (4%).
Gross bills increased in all but three council areas. The highest increase (excluding designated utilities) was in the City of Edinburgh, where the average gross bills increased by 11%, to an average of £26,000. This is followed by the Orkney Islands, where the average gross bill increased by 9%, to £7,000.
Gross bills decreased in South Lanarkshire, by an average of 5%, and in East Lothian and East Renfrewshire, by under 1% in each.
Figure 14: Change in rateable value and gross bill by council area
Figure 15 shows that industrial and accommodation properties made a substantial contribution to the overall increase in rateable value in almost all council areas. Similarly, accommodation properties made a significant contribution in several areas, with particularly notable contributions in rural councils. On the other hand, the office sector made a negative contribution to the overall change in some council areas, and only showed a significant positive contribution to the change in rateable value in the City of Edinburgh.
Figure 15: Contribution to overall change in rateable value in each council area by sector
|
Council area |
Decrease in rateable value |
No change to rateable value |
Increase in rateable value |
|---|---|---|---|
|
Scotland |
17% |
27% |
55% |
|
Aberdeen City |
29% |
31% |
40% |
|
Aberdeenshire |
12% |
35% |
52% |
|
Angus |
21% |
17% |
63% |
|
Argyll and Bute |
12% |
24% |
64% |
|
City of Edinburgh |
11% |
15% |
74% |
|
Clackmannanshire |
25% |
29% |
47% |
|
Dumfries and Galloway |
19% |
17% |
64% |
|
Dundee City |
21% |
18% |
61% |
|
East Ayrshire |
17% |
38% |
45% |
|
East Dunbartonshire |
24% |
27% |
49% |
|
East Lothian |
14% |
18% |
68% |
|
East Renfrewshire |
9% |
60% |
31% |
|
Falkirk |
31% |
19% |
50% |
|
Fife |
24% |
17% |
59% |
|
Glasgow City |
10% |
48% |
41% |
|
Highland |
12% |
19% |
69% |
|
Inverclyde |
11% |
42% |
47% |
|
Midlothian |
12% |
26% |
62% |
|
Moray |
5% |
27% |
68% |
|
Na h-Eileanan Siar |
22% |
23% |
55% |
|
North Ayrshire |
19% |
32% |
49% |
|
North Lanarkshire |
31% |
13% |
56% |
|
Orkney Islands |
20% |
12% |
68% |
|
Perth and Kinross |
18% |
32% |
50% |
|
Renfrewshire |
8% |
69% |
23% |
|
Scottish Borders |
11% |
35% |
54% |
|
Shetland Islands |
32% |
19% |
49% |
|
South Ayrshire |
20% |
27% |
53% |
|
South Lanarkshire |
31% |
17% |
52% |
|
Stirling |
26% |
19% |
55% |
|
West Dunbartonshire |
22% |
21% |
57% |
|
West Lothian |
13% |
18% |
69% |
|
Designated utilities |
24% |
4% |
72% |