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
Data sources and additional information
The data in this publication are derived from the Scottish Assessors’ valuation roll. Snapshots of the valuation roll were taken on 30 March 2023 (the last data available for the 2017 revaluation cycle) and 1 April 2023 (the first day of the 2023 revaluation cycle).
The valuation roll is a live document which is constantly updated. These updates are often backdated (e.g. for revaluation appeals), and any such updates made after 30 March 2023 (for the 2017 cycle) or 1 April 2023 (for the 2023 cycle) will not be reflected in this publication.
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