Rates revaluation of non-domestic properties in Scotland 2017

Summary analysis of changes in the rateable value of non-domestic properties in Scotland following the 2017 revaluation.


1. This paper presents an analysis of the changes in rateable value of non-domestic properties in Scotland following the 2017 revaluation, together with the key non-domestic rates policies taking effect for 2017-18. The table below outlines the main points.

Overview of the 2017 revaluation

2016-17 2017-18 % increase
Total rateable value (excluding designated utilities) £6,215m £6,561m 6%
Total rateable value (including designated utilities) £6,815m £7,358m 8%

Key policy changes

2016-17 2017-18 Resulting in…
Poundage rate 48.4p 46.6p Reduction in bills of over £100m per annum (before reliefs)
Small Business Bonus Scheme - upper threshold for 100% rates relief (total rateable value) £10,000 £15,000 100,000 properties paying no rates as a result of SBBS alone
Large Business Supplement - lower threshold (rateable value) £35k £51k 8,000 fewer properties paying the supplement (which remains 2.6p)
Cap on rates increases for certain property uses, including: hotels; pubs; restaurants; hydropower up to 1 MW; offices in Aberdeen & Aberdeenshire. - Real-terms 12.5% cap Up to 9,500 properties eligible for a relief package worth up to £40m
Mandatory rural rates relief 50% 100% Up to 600 rural properties benefiting

What this means for businesses in Scotland

  • At least 50% of properties paying no rates at all in 2017-18
  • Average net bills (after reliefs) reducing by 2-3% in cash terms*
  • Poundage rate reduced by 3.7%
  • Rates cap providing up to £40m of support to up to 9,500 properties, while all revaluation decreases take effect immediately
  • At least 70% of properties see either a reduction or no change in their net bill (after reliefs) following revaluation

* Excluding designated utilities. No adjustment for inflation or valuation appeals.


Email: Business Rates General Enquiries, BusinessRatesGeneralEnquiries@gov.scot

Phone: 0300 244 4000 – Central Enquiry Unit

The Scottish Government
St Andrew's House
Regent Road

Back to top