Non-domestic rates revaluation appeals

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 routine publication 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. 

Further information on NDR can be found in the background notes. For older on-Domestic Rates Relief Statistics for Small Business in Scotland publications, please go here.