Revaluation appeals and proposals (RVAPP) data return guidance
The Non-domestic rates revaluation appeals (RVAPP) returns collect data on the proposals and appeals lodged against non-domestic properties’ rateable values after a revaluation.
Introduction
The RVAPP return is a quarterly data return, collecting information on the resolution of revaluation proposals and appeals up to the end of the previous quarter, and during the latest quarter.
The returns are submitted via the ProcXed system.
For the 2026 and 2023 revaluation cycles, there are two separate parts to the RVAPP return, one for proposals (part 1 for the 2026 revaluation, and part 3 for the 2023 revaluation) and one for appeals (part 2 for the 2026 revaluation, and part 4 for the 2023 revaluation). Part 5 covers 2017 revaluation appeals, and part 6 covers 2010 revaluation appeals.
The first return of the 2026 revaluation cycle will be in respect of the period from 1 April 2026 to 30 June 2026, for which we appreciate that part 2, in respect of appeals against 2026 revaluation proposal outcomes, may well be a nil return.
All figures should relate to subjects (i.e. entries on the valuation roll) as opposed to proposals or appeals, recognising that there may be more than one proposal or appeal for some subjects. The sole exception to this rule is a single field in each part, which explicitly asks for the number of proposals or appeals, rather than subjects.
As previously in the RVAPP, the total number of subjects with proposals or appeals, and their original rateable value, will be calculated by the system based on the figures entered in the return.
Subjects should only be counted once in each part of the return. If there are multiple proposals or appeals for a single subject, the subject should only appear in the ‘resolved’ lines after all proposals or appeals for that subject are resolved.
Section A of each part (progress to end of the previous quarter) will be pre-populated each quarter based on the previous quarter’s return, but Assessors can amend as required. Any amendments to pre-populated figures should be noted in the comments box, as these may cause the return to fail data validation.
Progress on revaluation appeals against the 2017 and 2010 cycles separately (parts 5 and 6) will continue to be collected, in the same way as previously, until all outstanding appeals are resolved.
Returns timetable
The below table shows indicative issuing dates and deadlines for upcoming RVAPP collections. The deadline for each return may be changed, and will always be indicated in the commissioning email.
|
Quarter |
Period |
Issue date |
Deadline |
|
2025-2026 Quarter 4 |
1 January 2026 to 31 March 2026 |
24 March 2026 |
09 April 2026 |
|
2026-2027 Quarter 1 |
1 April 2026 to 30 June 2026 |
2 July 2026 |
09 July 2026 |
|
2026-2027 Quarter 2 |
1 July 2026 to 30 September 2026 |
22 September 2026 |
08 October 2026 |
|
2026-2027 Quarter 3 |
1 October 2026 to 31 December 2026 |
23 December 2026 |
12 January 2027 |
|
2026-2027 Quarter 4 |
1 January 2027 to 31 March 2027 |
23 March 2027 |
08 April 2027 |
|
2027-2028 Quarter 1 |
1 April 2027 to 30 June 2027 |
22 June 2027 |
08 July 2027 |
All returns should be submitted via ProcXed.
Contact
For any questions please email lgfstats@gov.scot. Returns should be made via ProcXed.