Non-domestic rates revaluation 2023 in Scotland

Changes to core descriptions

The core description is a detailed description of the type of property, and there are over 200 different core descriptions.

There are 2,365 properties for which the core description changed at revaluation, with a total rateable value of just under £40 million on 30 March 2023, and just over 45 million on 1 April 2023. This is an increase of 14.32%, compared to 5.09% for properties which did not have a change in the core description.

These entries are excluded from other analysis in this report, as a change in the core description implies that any difference in rateable value may be due to changes of use or type of property, and not just due to revaluation.

Tables 5.0 and 5.1 in the associated workbook show details of properties for which the core description changed at revaluation (that is, for which the recorded core description on 30 March 2023 was not the same as on 1 April 2023).