Revaluation proposals

Data on revaluation proposals is collected in parts 1 (2026 revaluation) and 3 (2023 revaluation). Each part consists of three sections, plus a totals section at the top, and a comments box at the bottom.

Totals

The number of subjects for which a proposal was lodged, and the original rateable value, are calculated automatically based on sections A, B, and C. The number of proposals (which can be the same or higher than the number of subjects) should be entered when completing the return.

Sections A and B

Section A relates to subjects for which all (or the last) proposals were resolved before the start of the return quarter. Section B relates to subjects for which all (or the last) proposals were resolved in the return quarter. Each subject should only be reported in these sections when all proposals for that subject have been resolved. Section A is generally pre-populated, but may be amended when the return is being completed. Both sections have the same five lines:

• Subjects for which all proposals have been resolved – populated automatically based on the four lines below. This calculation is only preformed once you click ‘Save’ or ‘Save and submit’ in the return.
• Subjects for which the rateable value changed, and ALL proposals were resolved in line with the proposal, or a subsequent agreement – report only those subjects for which all proposers got the change in rateable value that they were seeking: either their proposed rateable value, or the rateable value arrived at following a subsequent agreement. If any proposer does not get the rateable value they were seeking, the subject  should be reported in the line below. The subjects reported in this row are those for which there is no right of appeal following the proposal resolution.
• Subjects for which the rateable value changed, and at least one proposal was NOT resolved in line with the proposal or a subsequent agreement – report subjects for which at least one proposer did NOT get the rateable value they were seeking (or had subsequently agreed to), but for which the rateable value was amended. The subjects reported in this row are those for which there remains a right of appeal for an unsuccessful proposer (even if the rateable value changed in line with another proposal).
• Subjects for which the rateable value did not change – report subjects for which all proposals were refused, and the rateable value did not change. Subjects for which all proposals were deemed incomplete, and those for which the Proposal Determination Date or Proposal Decision were not issued within the prescribed timescales, should also be included. Subjects listed in this line will be treated as appealable. Do not include subjects for which all proposals were withdrawn.
• Subjects for which all proposals were withdrawn – report subjects for which all proposals were withdrawn. These result in no change in rateable value, but do not create a right of appeal.

In these sections, by ‘subsequent agreement’ we mean an agreement between proposer and assessor in discussions following the lodging of the proposal. This is not related to any pre-agreements in advance of the original valuation or revaluation. This may occur, for instance, during proposal discussions where the proposer decides to settle for a value other than the one they requested at the point of lodging the proposal.

Section C

Section C asks for information on subjects with outstanding proposals. Please enter the number of subjects, even if there is more than one proposal for a subject. Subjects should move ‘out’ of this line only when all proposals have been resolved.