Proposals and appeals against non-domestic revaluations

Proposals and appeals against the 2023 Revaluation

The 2023 Revaluation took effect on 1 April 2023.

By 31 March 2024, the Scottish Assessors had received 18,818 proposals against the valuations of 18,158 properties, with a total rateable value at revaluation of £3,087 million. This accounts for around 7% of properties on the valuation roll, and 40% of the rateable value at revaluation.

All proposals have been resolved for 635 properties, accounting for £315 million of rateable value. The rateable value of 381 of those properties (60% of all resolved properties) was amended following the disposal of proposals, resulting in an overall reduction of rateable value by £38 million.

For 318 of these 381 properties, the change in rateable value was in line with either the proposal(s) or a subsequent agreement between the Assessor and the proposer(s). The remaining 63 properties had their rateable value amended, but not in line with the proposal or a subsequent agreement. The rateable value remained unchanged for 254 properties.

In total, there are therefore 317 properties for which proposers did not get the change in rateable value they were seeking. The proposal outcomes for these 317 properties can be appealed within prescribed timescales. However, this does not mean that appeals will necessarily be lodged for all appealable properties.

By 31 March 2024, the Scottish Assessors had been informed of two appeals lodged with the First-Tier Tribunal for Scotland, relating to the proposal outcomes for two properties, with a total rateable value of £1 million.

Detailed information on proposals and appeals against the 2023 Revaluation is available in Tables 6.1, 7.1, and 8.1 in the supporting workbook.

Appeals against the 2017 Revaluation

Following the 2017 Revaluation, taking effect on 1 April 2017, appeals were lodged against the valuation of 73,899 properties, with a rateable value at the 2017 revaluation of £5,394 million.

By 31 March 2024, appeals relating to 73,338 of those properties had been resolved (99% of all appealed properties). Their rateable value was reduced from £5,224 million to £4,822 million, a decrease of £402 million in total.

The rateable value was amended for around a third of the properties for which appeals have been resolved, accounting for around two-thirds of the original rateable value of properties for which appeals have been resolved.

Appeals remain outstanding against the valuation of 561 properties, with a rateable value at the 2017 Revaluation of £170 million. These appeals have been referred to the Scottish Tribunals.

More information on appeals against the 2017 Revaluation is available in Table 9.1 in the supporting workbook.

Appeals against the 2010 Revaluation

The 2010 Revaluation took effect on 1 April 2010, following which appeals were received against the valuations of 67,026 properties, with a rateable value of £4,946 million at the 2010 revaluation.

Almost all appeals against the 2010 Revaluation have been resolved. There are 33 properties with outstanding appeals, with an original rateable value of £13 million. These have been referred to the Scottish Tribunals.

More information on appeals against the 2010 Revaluation is available in Table 10.1 in the supporting workbook.

Non-revaluation proposals and appeals

Figures on non-revaluation (also called running roll) proposals and appeals are collected every six months, primarily to monitor the caseload. These can be lodged at any point in the revaluation cycle, and several proposals and appeals, which may relate to different periods, can be lodged for one property.

On 31 March 2024, there were 31,581 outstanding non-revaluation appeals and 1,430 outstanding non-revaluation proposals, the vast majority of which relate to valuations in the 2017 cycle. The number of outstanding non-revaluation appeals has decreased by 58,849 or 65%, since this figure was first collected in March 2022. The number of outstanding non-revaluation appeals as at 30 September 2024 will be published in December 2024.