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 in Scotland are based on the rateable value of individual non-domestic properties. Periodically there is a statutory revaluation process which revises rateable values, 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).

The deadline for lodging appeals against the 2017 Revaluation was 30 September 2017, or six months after the valuation was issued, whichever was later.

Key points (as at 31 December 2022)

  • to 31 December 2022, a large majority of appeals against the 2017 revaluation were resolved. Of the total 73,900 appealed properties, 98% (72,520) were resolved, accounting for 93% (£5,002m) of the total appealed original rateable value (£5,394m)
  • a total of 1,380 appeals against the 2017 revaluation are still outstanding, representing £392m of appealed rateable value
  • just over two thirds of appeals resolved to date (49,058 properties) did not result in any change in rateable value. However, while only about one third (32%) of appeals resolved to date were successful and resulted in a reduced rateable value, these appeals accounted for nearly two thirds (63%) of the appealed rateable value that has been resolved so far. The decrease in rateable value to date of £372m is associated with 23,462 resolved appeals
  • comparing data from the 2010 and 2017 revaluations, five years and nine months after the beginning of each 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 (98% in the 2017 cycle compared to 99% in the 2010 cycle). The proportion of rateable value resolved at this stage in the current cycle is 93%, compared to 97% in the 2010 cycle
  • progress on the resolution of appeals for the 2010 revaluation cycle continues to be monitored. As at 31 December 2022, revaluation appeals had been resolved for over 99% of appealed properties (66,965 of 67,026)
  • as a result of resolved appeals against the 2010 revaluation, the rateable value of properties has been reduced by £268m. This 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 rateable value under appeal against the 2010 revaluation, relating to 61 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 Rateable Value Appeals (RVAPP) 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, can be found at: Non-domestic rates – local government policy

Other local government finance statistics (including on non-domestic rates) can be found at: Local government finance statistics

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 at lgfstats@gov.scot if you require this data in an accessible format.

 

2022-23

Non-domestic rates revaluation appeals 2022-23 Q3: excel tables
Non-domestic rates revaluation appeals 2022-23 Q2: excel tables
Non-domestic rates revaluation appeals 2022-23 Q1: excel tables

2021-22

Non-domestic rates revaluation appeals 2021-22 Q4: data release
Non-domestic rates revaluation appeals 2021-22 Q3: data release
Non-domestic rates revaluation appeals 2021-22 Q2: bulletin
Non-domestic rates revaluation appeals 2021-22 Q2: excel tables
Non-domestic rates revaluation appeals 2021-22 Q1: bulletin
Non-domestic rates revaluation appeals 2021-22 Q1: excel tables

2020-21

Non-domestic rates revaluation appeals 2020-21Q4: bulletin
Non-domestic rates revaluation appeals 2020-21Q4: excel tables
Non-domestic rates revaluation appeals 2020-21Q3: bulletin
Non-domestic rates revaluation appeals 2020-21Q3: excel tables
Non-domestic rates revaluation appeals 2020-21 Q2: bulletin
Non-domestic rates revaluation appeals 2020-21 Q2: excel tables
Non-domestic rates revaluation appeals 2020-21 Q1: bulletin
Non-domestic rates revaluation appeals 2020-21 Q1: excel tables

2019-20

Non-domestic rates revaluation appeals 2019-20 Q4: bulletin
Non-domestic rates revaluation appeals 2019-20 Q4: excel tables
Non-domestic rates revaluation appeals 2019-20 Q3: excel tables
Non-domestic rates revaluation appeals 2019-20 Q3: bulletin
Non-domestic rates revaluation appeals 2019-20 Q2: Excel tables
Non-domestic rates revaluation appeals 2019-20 Q2: bulletin
Non-domestic rates revaluation appeals 2019-20 Q1: excel tables
Non-domestic rates revaluation appeals 2019-20 Q1

2018-19

Non-domestic rates revaluation appeals 2018-19 Q4: excel tables
Non-domestic rates revaluation appeals 2018-19 Q4
Non-domestic rates revaluation appeals 2018-19 Q3: excel tables
Non-domestic rates revaluation appeals 2018-19 Q3
Non-domestic rates revaluation appeals 2018-19 Q2: excel tables
Non-domestic rates revaluation appeals 2018-19 Q2
Non-domestic rates revaluation appeals 2018-19 Q1: excel tables
Non-domestic rates revaluation appeals 2018-19 Q1

2017-18

Non-domestic rates revaluation appeals 2017-18 Q4: excel tables
Non-domestic rates revaluation appeals 2017-18 Q4
Non-domestic rates revaluation appeals 2017-18 Q3: excel tables
Non-domestic rates revaluation appeals 2017-18 Q3
Non-domestic rates revaluation appeals 2017-18 Q2: excel tables
Non-domestic rates revaluation appeals 2017-18 Q2
Non-domestic rates revaluation appeals 2017-18 Q1: excel tables
Non-domestic rates revaluation appeals 2017-18 Q1

2016-17

Non-domestic rates revaluation appeals 2016-17 Q4: excel tables
Non-domestic rates revaluation appeals 2016-17 Q4
Non-domestic rates revaluation appeals 2016-17 Q3: excel tables
Non-domestic rates revaluation appeals 2016-17 Q3
Non-domestic rates revaluation appeals 2016-17 Q2: excel tables
Non-domestic rates revaluation appeals 2016-17 Q2
Non-domestic rates revaluation appeals 2016-17 Q1: excel tables
Non-domestic rates revaluation appeals 2016-17 Q1

2015-16

Non-domestic rates revaluation appeals 2015-16 Q4: excel tables
Non-domestic rates revaluation appeals 2015-16 Q4
Non-domestic rates revaluation appeals 2015-16 Q3: excel tables
Non-domestic rates revaluation appeals 2015-16 Q3
Non-domestic rates revaluation appeals 2015-16 Q2: excel tables
Non-domestic rates revaluation appeals 2015-16 Q2
Non-domestic rates revaluation appeals 2015-16 Q1: excel tables
Non-domestic rates revaluation appeals 2015-16 Q1

2014-15

Non-domestic rates revaluation appeals 2014-15 Q4: excel tables
Non-domestic rates revaluation appeals 2014-15 Q4
Non-domestic rates revaluation appeals 2014-15 Q3: excel tables
Non-domestic rates revaluation appeals 2014-15 Q3
Non-domestic rates revaluation appeals 2014-15 Q2: excel tables
Non-domestic rates revaluation appeals 2014-15 Q2
Non-domestic rates revaluation appeals 2014-15 Q1: excel tables
Non-domestic rates revaluation appeals 2014-15 Q1

2013-14

Non-domestic rates revaluation appeals 2013-14 Q4: excel tables
Non-domestic rates revaluation appeals 2013-14 Q4
Non-domestic rates revaluation appeals 2013-14 Q3: excel tables
Non-domestic rates revaluation appeals 2013-14 Q3
Non-domestic rates revaluation appeals 2013-14 Q2: excel tables
Non-domestic rates revaluation appeals 2013-14 Q2
Non-domestic rates revaluation appeals 2013-14 Q1: excel tables
Non-domestic rates revaluation appeals 2013-14 Q1

2012-13

Non-domestic rates revaluation appeals 2012-13 Q4: excel tables
Non-domestic rates revaluation appeals 2012-13 Q4
Non-domestic rates revaluation appeals 2012-13 Q3 - excel tables
Non-domestic rates revaluation appeals 2012-13 Q3
Non-domestic rates revaluation appeals 2012-13 Q2
Non-domestic rates revaluation appeals 2012-13 Q1

2011-12

Non-domestic rates revaluation appeals 2011-12 Q4
Non-domestic rates revaluation appeals 2011-12 Q3
Non-domestic rates revaluation appeals 2011-12 Q2

ProcXed Guidance

ProcXed guidance: document

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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