Non-domestic rates revaluation 2023 in Scotland

This publication shows the changes in rateable values as a result of the 2023 revaluation, and the resulting changes in gross non-domestic rates bills charged on non-domestic properties.

This document is part of a collection

Additions and deletions to the valuation roll

At the 2023 revaluation, 1,394 new entries were added to the valuation roll, and 328 entries were removed.

Detailed information on additions and deletions is available in Section 4 of the asssociated workbook.


The total rateable value of the 328 removed entries as at 30 March 2023 was £3 million. The total gross bill for these properties before revaluation was £1.7 million.


Most of the 1,394 subjects added to the valuation roll on 1 April 2023 belong either to the sporting subjects (513 entries) or leisure and entertainment (439 new entries) classes.

The total rateable value of newly added entries is just over £19 million, with a total gross bill of just under £10 million. This figure does not take into account transitional relief for newly rateable properties in parks.

Properties in parks

From 1 April 2023, some properties in parks have become liable for non-domestic rates, having previously statutorily not been included on the valuation roll. These properties accounted for 1,033 of the 1,394 new entries, and £12 million of newly added rateable value.

The number of newly added entries in parks in each council area, their total rateable values, and their gross bills (without taking any reliefs into account) are available in Table 4.3 of the associated workbook.


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