Current status: Answered by Ivan McKee on 11 February 2026
To ask the Scottish Government, following the publication of the non-domestic rates revaluation statistics on 13 January 2026, whether any analysis has been conducted of the distributional changes on rateable value by geographic area.
The Scottish Government has conducted extensive analysis of the draft valuation roll, including changes by council and assessor areas. Changes in rateable value by council area, as well as the total current and draft rateable value in each council area, have been added to Table 2a of the non-domestic rates revaluation 2026 draft valuation roll statistics which can be accessed at: Non-domestic rates revaluation 2026: draft valuation roll statistics.