Non-domestic rates revaluation appeals statistics
Quarterly statistics on appeals against the revaluation of non-domestic properties in Scotland.
This document is part of a collection
Non-domestic rates (NDR) in Scotland are based on the rateable value (RV) of individual non-domestic properties. Periodically there is a statutory revaluation process which revises RVs, and the revaluation appeals process allows ratepayers to appeal against these.
This data release provides quarterly statistics on the progress and results of revaluation appeals following the 2017 Revaluation (effective 1 April 2017) and the 2010 Revaluation (effective 1 April 2010). Running roll appeals (i.e. those due to material change of circumstances or a change in occupier) are not included in these statistics.
The deadline for lodging appeals against the 2017 Revaluation was 30 September 2017 (although if the valuation notice was issued after 1 April 2017, then the deadline was, or will be, six months from that issue date instead).
Key points (as at 31 March 2022)
- to 31 March 2022, a total of 71,774 appeals against the 2017 Revaluation, with an original RV of £4,980m have been resolved. This represents 97% of the 73,900 appealed properties and 92% of the £5,394m appealed RV.
- a total of 2,126 appeals against the 2017 Revaluation are still outstanding, representing £414m of appealed RV.
- just over two thirds of appeals resolved to date (48,775) did not result in any change in RV. However, while only 32% of appeals resolved to date have resulted in a change in RV, these appeals accounted for 63% of the appealed RV that has been resolved so far. The RV decrease to date of £365m is associated with 22,999 resolved appeals.
- comparing data from the 2010 and 2017 Revaluations, five years after the beginning of the revaluation cycle, the proportion of appeals resolved in the 2017 Revaluation cycle was similar to the proportion of appeals resolved by the same time in the previous cycle (97% in the 2017 cycle compared to 99% in the 2010 cycle). The proportion of RV resolved at this stage in the current cycle was 92%, compared to 95% in the 2010 cycle.
- progress on the resolution of appeals for the 2010 Revaluation cycle continues to be monitored. As at 31 March 2022, revaluation appeals had been resolved for over 99% of appealed properties (66,957 of 67,026).
- as a result of appeals against the 2010 Revaluation, the RV of properties for which the appeal has been resolved has been reduced by £268m, which is in line with the forecast of appeals loss relating to the 2010 cycle. Larger, more complex cases tend to be the appeals which are resolved the latest.
- there is still £21m of outstanding RV under appeal against the 2010 Revaluation, relating to 69 properties. The majority of these are telecommunications appeals, and most have been referred to the Lands Tribunal for Scotland.
Background notes
Data Sources
The data in this publication are derived from the RVAPP (Rateable Value Appeals) statistical return, which the Scottish Assessors provide to the Scottish Government on a quarterly basis. The continued co-operation of the Scottish Assessors in completing these returns is gratefully acknowledged.
Further Information
Additional background information on these statistics can be found in the publications and workbooks below.
Information on non-domestic rates, including appeals procedures and reliefs is available.
Other local government finance statistics (including on non-domestic rates) is available.
Quarterly revaluation appeals data
Publications relating to the 2nd quarter of 2021-22 and earlier may not be fully accessible. Please contact the Local Government Finance Statistics team if you require this data in an accessible format.
2021-22
2020-21
2019-20
2018-19
2017-18
2016-17
2015-16
2014-15
2013-14
2012-13
2011-12
ProcXed Guidance
Contact
For enquiries about this publication please contact:
e-mail: lgfstats@gov.scot
For general enquiries about Scottish Government statistics please contact:
Office of the Chief Statistician, Telephone: 0131 244 0442,
e-mail: ChiefStatistician@gov.scot
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