Overview of changes at revaluation

At revaluation, the total rateable value on the valuation roll increased by £813 million, a 10.86% increase compared to the total rateable value before revaluation.

Taking into account the 2023 and 2026 revaluation transitional reliefs, the gross income expected to be raised in financial year 2026-2027 has increased by 5.28% compared to 2025-2026. This takes into account the property rates and thresholds set by the Scottish Government for 2026-2027.

Most of this change relates to properties for which only the rateable value changed at revaluation, but a small proportion is due to additions and removals, and to properties for which there was a change to core description. The contributions to the overall increase in rateable value are presented in Figure 2 and Table 1.1. Contributions to the overall increase in gross bills are presented in Figure 6 and Table 1.2.

Figure 2: Contributions to overall change in rateable value

Changes to rateable values

As a result of revaluation, the total rateable value on the valuation roll increased by £813 million, or by 10.86% compared to the total rateable value on 31 March 2026. This increase is made up of three components:

• properties which remained on the valuation roll without a change in core description (mostly those for which the change in rateable value is therefore purely a result of revaluation, but it may include a small number of merged or split entries which continue to use the same reference number);
• properties added to or removed from the valuation roll; and
• properties for which the core description changed at revaluation.

Table 1.1 shows that properties remaining on the valuation roll without a change in core description saw an overall increase in rateable value of 10.85%, accounting for 10.81 percentage points (p.p.) of the total 10.86% increase.

Designated utilities had an overall increase of 20%, which accounts for 2.17 percentage points of the 10.86% increase, and was driven mostly by electricity entries (see Table 2.5 in the associated workbook).

Distribution of changes to rateable value

Just over half (55%) of all properties which did not see a change to their core description had an increase in rateable value. The average increase for these properties was £6,800. This relates only to properties where the change was due to revaluation only.

Just under half of all properties without a change to the core description (45%) saw either no change, or a decrease, in their rateable value. For 45,000 (17%) properties, the rateable value decreased by an average of £3,600.

Figure 3: Direction of change in rateable value and gross bill

The direction of change in rateable value and gross bills is presented in Figure 3, and a distribution of changes in Figure 4. While a small number of properties saw their rateable value increase by more than 200%, it should be noted that these changes are generally small in absolute terms: for example, among properties with an increase between five and ten times, the median rateable value increased from £300 to £2,200, and the median gross bill from £170 to £1,100 (see Tables 2.4 and 3.4 in the associated workbook).

Figure 4: Distribution of change in rateable value and gross bill after transitional relief

A small number of properties had their rateable value decreased to zero, or increased, having previously been zero. Zero-rated properties are usually those undergoing reconstruction.Figure 5 shows the movement between the Basic, Intermediate and Higher Property Rates as a result of the 2026 revaluation.

Most properties across all three rates remained liable for the same rate band as before the revaluation, with 99% of those liable for the Basic Property Rate and 97% of those liable for the Higher Property Rate remaining in the same band. Around 13% of properties which were liable for the Intermediate Property Rate moved into the Higher Property Rate as a result of the revaluation, while 6% of those liable for the Intermediate Property Rate before revaluation moved to the Basic Property Rate.

Figure 5: Movements between Basic, Intermediate, and Higher Property Rates

Changes to gross non-domestic rates bills

The overall gross bill, after revaluation transitional relief is applied, increased by 5.28%, from £4,104 million as at 31 March 2026, to £4,321 million as at 1 April 2026. This includes changes relating to additions, deletions, changes to core descriptions, as well as revaluation-only changes.
This is lower than the 10.86% increase in rateable value, due to lower rates and the operation of the revaluation transitional relief, which caps increases in gross bills. The composition of this 5.28% increase, by type of change, is presented in Figure 6.

Figure 6: Contributions to overall change in gross bill

Changes in gross bills are presented in Table 1.2. Most of this increase, 5.27 percentage points out of 5.28%, relates to changes due to revaluation only. A further 0.01 percentage points relate to the net of additions, removals, and changes to core descriptions.

Distribution of changes to gross bills

The average increase in gross bills for properties remaining on the valuation roll without a change to their core description was £2,600, with 134,700 properties (52%) seeing an increase. This relates only to properties where the change was due to revaluation only.

The gross bills reduced for 119,000 properties (46%), with an average decrease of £1,100. The direction of change in gross bills is presented in Figure 3. The distribution of changes to gross bills, as well as rateable values, is shown in Figure 4, and is also available in Table 2.4 for rateable values, and Table 3.4 for gross bills, in the associated workbook.

For more than two thirds of all properties, the gross bill either decreased, stayed the same, or increased by no more than 12.5%. A further quarter of properties saw an increase between 12.5% and 25%. For fewer than 3% of all properties the gross bills increased by more than 25%, including properties which were zero-rated before revaluation.

This differs from the distribution of increases in rateable value due to the revaluation transitional relief. In 2026-2027, for properties with a rateable value of £20,000 or less, as well as licensed self-catering holiday accommodation where an application has been made, the increase to gross bills was capped at 15%; for those with a rateable value between £20,001 and £100,000 the increase was capped at 30%; and for those with a rateable value greater than £100,000, the increase to gross bills was capped at 50%.

Gross bills remained the same, or decreased, for 124,000 properties, or 48% of all non-domestic properties. The revaluation transitional relief does not limit decreases in gross bills, and the reduction in rates means properties seeing no change to their rateable value would see their gross bills decrease.

There were 228 previously zero-rated properties, which after revaluation have an average gross bill of £6,360 in 2026-2027. The median gross bill for these properties is £914, meaning half of them will have an annual gross bill lower than £914.