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

Data sources

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.

Tell us what you think

We are always interested to hear from our users about how our statistics are used, and how they can be improved.

Please consider answering our short feedback survey on how you found this publication.

Official Statistics

This publication is an Official Statistics publication for Scotland.

Official and National Statistics are produced to high professional standards set out in the Code of Practice for Official Statistics. Both undergo regular quality assurance reviews to ensure that they meet customer needs and are produced free from any political interference.

Correspondence and enquiries

For enquiries about this publication please email the Non-domestic rates analysis team at

For general enquiries about Scottish Government statistics please contact the Office of the Chief Statistician by email at

How to access background or source data

The data collected for this publication:

  • are available for individual entries through
  • may be made available on request, subject to consideration of legal and ethical factors. Please contact for further information

Complaints and suggestions

If you are not satisfied with our service or have any comments or suggestions, please contact the Office of the Chief Statistician, by email at, or by writing to:

Chief Statistician
St Andrews House

If you would like to be consulted about statistical collections or receive notification of publications, please register your interest at

Details of forthcoming publications can be found at

Crown Copyright

You may use or re-use this information (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence. See:

Maps and local authority boundaries are reproduced by permission of Ordnance Survey on behalf of HMSO. © Crown copyright and database right 2023. All rights reserved. Ordnance Survey Licence number 100024655.


Back to top