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.
Changes by council area
The average rateable value increased at revaluation in all but two council areas. In Aberdeen City the mean rateable value decreased by 16.35%, and in Renfrewshire by 4.03%.
The figures in this section relate only to properties which were on the valuation roll on both 30 March 2023 and 1 April 2023 with the same core descriptions.
Figure 9 shows the contribution of each property class to the total proportional change in rateable value in each council area. The changes in rateable value are presented in Figure 10, for all property types, and separately for shops, public houses, offices, hotels, and industrial properties. The changes in rateable value and gross bills in each council area are shown in Figure 11.
Figure 9: Contribution to total change in rateable value in each council area by property class
Figure 9 shows that industrial subjects, such as warehouses and distribution centres, made a substantial contribution to the overall increase in rateable value in almost all council areas. Shops, on the other hand, decreased the overall rateable value in all but a few areas. Nationally, shops reduced the overall increase in rateable value by 1.83 percentage points, while industrial subjects contributed 1.73 percentage points to the overall growth of 5.09%.
Figure 10: Changes in rateable value for all properties, and for selected property classes, in each council area
Figure 10 shows, for example, that the rateable value of hotels increased by almost 60% in Argyll and Bute, and by more than 20% in East Dunbartonshire, East Lothian, and Na h-Eileanan Siar, while decreasing by more than 20% in Aberdeen City, and by almost 10% in Aberdenshire and Angus.
The rateable value of public houses increased by almost 20% in Argyll and Bute, and almost 10% in Aberdeen City and the City of Edinburgh. Shops saw an increase in rateable value of over 16% in Argyll and Bute and the Shetland Islands, against a decrease of 8.44% nationally.
Figure 11: Changes to rateable values and gross bills by council area
The total gross bills decreased in Aberdeen City (by 17.35%), Renfrewshire (by 6.61%), Aberdeenshire (by 0.56%), and Dundee City (by 0.49%). Aberdeenshire and Dundee City saw an overall increase in rateable value, but due to the general revaluation transitional relief capping increases in bills, the total gross bill in the council area has decreased.
The largest increases in gross bills were in East Lothian (a 16.25% increase in rateable value leading to a 14.82% increase in gross bills), and in Moray (16.24% increase in rateable value, 14.26% increase in gross bills).
Table 1.2 shows the proportion of properties in each council area for which the rateable value increased, decreased, or remained unchanged at revaluation.
Overall, 54% of all properties saw their rateable value increase, while it remained unchanged for 23%, and decreased for a further 23%.
Table 1.2: Proportion of properties with increases and decreases in rateable value by council area
|
Council area |
Decrease in rateable value |
No change to rateable value |
Increase in rateable value |
|---|---|---|---|
|
Aberdeen City |
70% |
14% |
16% |
|
Aberdeenshire |
36% |
16% |
48% |
|
Angus |
24% |
18% |
58% |
|
Argyll and Bute |
16% |
16% |
67% |
|
City of Edinburgh |
17% |
26% |
56% |
|
Clackmannanshire |
17% |
29% |
54% |
|
Dumfries and Galloway |
14% |
24% |
62% |
|
Dundee City |
25% |
15% |
60% |
|
East Ayrshire |
26% |
21% |
52% |
|
East Dunbartonshire |
15% |
18% |
67% |
|
East Lothian |
15% |
23% |
63% |
|
East Renfrewshire |
33% |
27% |
41% |
|
Falkirk |
25% |
14% |
60% |
|
Fife |
17% |
25% |
58% |
|
Glasgow City |
19% |
23% |
58% |
|
Highland |
10% |
20% |
70% |
|
Inverclyde |
32% |
34% |
34% |
|
Midlothian |
19% |
28% |
53% |
|
Moray |
22% |
13% |
65% |
|
Na h-Eileanan Siar |
7% |
22% |
71% |
|
North Ayrshire |
30% |
20% |
50% |
|
North Lanarkshire |
28% |
31% |
41% |
|
Orkney Islands |
34% |
11% |
55% |
|
Perth and Kinross |
18% |
24% |
58% |
|
Renfrewshire |
21% |
49% |
30% |
|
Scottish Borders |
24% |
8% |
68% |
|
Shetland Islands |
28% |
12% |
60% |
|
South Ayrshire |
33% |
19% |
48% |
|
South Lanarkshire |
34% |
33% |
33% |
|
Stirling |
22% |
17% |
61% |
|
West Dunbartonshire |
17% |
29% |
54% |
|
West Lothian |
25% |
22% |
53% |
|
Designated utilities |
40% |
2% |
58% |
|
All |
23% |
23% |
54% |
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