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Chamber and committees

Question reference: S6W-43483

  • Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
  • Date lodged: 30 January 2026
  • Current status: Answered by Ivan McKee on 11 February 2026

Question

To ask the Scottish Government, following the publication of the non-domestic rates revaluation statistics on 13 January 2026, what shifts there have been in rateable value in each local authority area.


Answer

Table 1 shows the change in rateable value between the current and draft valuation rolls by council area.

The published statistics, available at Non-domestic rates revaluation 2026: draft valuation roll statistics, have been updated to include this information in Table 2a. Updated information will be published once final valuations are available.

Table 1: Change at draft 2026 revaluation by council area

Council area

Change in rateable value

Scotland

12.25%

Aberdeen City

6.97%

Aberdeenshire

7.06%

Angus

9.55%

Argyll and Bute

17.49%

City of Edinburgh

19.57%

Clackmannanshire

8.07%

Dumfries and Galloway

11.48%

Dundee City

8.18%

East Ayrshire

6.33%

East Dunbartonshire

5.77%

East Lothian

6.46%

East Renfrewshire

4.82%

Falkirk

10.44%

Fife

15.20%

Glasgow City

10.65%

Highland

16.45%

Inverclyde

6.91%

Midlothian

9.95%

Moray

10.75%

Na h-Eileanan Siar

15.96%

North Ayrshire

9.06%

North Lanarkshire

7.36%

Orkney Islands

17.65%

Perth and Kinross

10.59%

Renfrewshire

8.68%

Scottish Borders

11.98%

Shetland Islands

7.80%

South Ayrshire

10.51%

South Lanarkshire

2.77%

Stirling

11.45%

West Dunbartonshire

7.53%

West Lothian

10.27%

Designated utilities

20.51%