Proposals and appeals against non-domestic revaluations

This report provides a statistical analysis of proposals and appeals against the 2023 Revaluation, and of appeals against the 2010 and 2017 Revaluations.

This publication covers mainly the proposals and/or appeals against revaluations. Non-revaluation proposals and appeals (also known as running roll proposals and appeals) are not monitored in the same amount of detail, but updates are included every six months.

This report refers to lands and heritages listed as separate entries on the valuation roll as ‘properties’. This includes buildings such as shops or offices, as well as other entries such as shooting rights, car parks, and utilities.

In some cases, there may be multiple proposals and/or appeals lodged against the valuation of a single property, for example where both the proprietor and the tenant submit a proposal. When there are multiple revaluation proposals or appeals for a single property and not all have been resolved yet, that property is treated as outstanding until all proposals or appeals have been resolved.

This publication and the associated workbook refer to proposals which were resolved either in line with the proposal, or in line with a subsequent agreement, as ‘disposed with agreement’. Cases where the rateable value was amended, but not in line with the proposal or a subsequent agreement are referred to as ‘disposed without agreement’.

In this publication and the associated workbook, some properties are referred to as ‘appealable’. These include only properties for which the valuation was not changed at the proposal stage, or for which the valuation was changed, but not in line with a proposal or a subsequent agreement with the proposer. In these cases, and within prescribed timescales, the proposer may submit an appeal against that outcome.

There are other circumstances in which appeals may be lodged, such as where no decision is issued by the Proposal Determination Date. As proposals for these properties remain outstanding, they are not included in the number of ‘appealable’ properties in this publication. However, if an appeal is lodged for these properties, it will be included among  properties for which appeals have been lodged.

Some Assessors have responsibility for designated utilities across Scotland, in addition to properties in their area. Designated utilities are large entries managed by utility companies, and are valued at a national level by designated Assessors. These are: Central (docks and harbours), Lanarkshire (electricity), Dunbartonshire, Argyll and Bute (gas), Highland and Western Isles (railways), Renfrewshire (telecommunications), and Fife (water).

Throughout this report, designated utilities are not reported separately. Designated utilities often have high rateable values, and may distort the rateable values for the respective areas.