FOI/202600514728 · FOI · unclear
Projected increase in revenue from recently revalued business rates: FOI release
Information requested
The projected increase in revenue received from the recent revaluation of business rates for Scottish businesses from 1st April 2026, in comparison to the previous fiscal year, and the average non-domestic rates increase per commercial property within Scotland since the revaluation effective 1st April 2026 in comparison to the previous fiscal year.
Response
All of the information you have requested is publicly available from the Scottish Fiscal Commission (SFC) and the Scottish Government’s websites:
The SFC’s “Scotland’s Economic and Fiscal Forecasts”, published in January 2026 alongside the Scottish Budget 2026-27, is the latest available official estimate of non-domestic rates (NDR) revenues in 2025-26, at £3,097m. This is available in Figure 4.1 of “Chapter 4 – Tax – Figures” which can be accessed at: Scotland’s Economic and Fiscal Forecasts – January 2026 | Scottish Fiscal Commission
SFC forecasts published in February 2026 in advance of the Stage 3 Budget debate in the Scottish Parliament show the latest official forecasts of growth in NDR revenue in 2026-27. The relevant figures are in Figure 1 of the report “Supplementary Costing: Non-Domestic Rates Measures”, and they show that the latest forecast for NDR revenues in 2026-27 across Scotland is £3,379m. This is published on the SFC’s website and available at: Supplementary Costing – Non-Domestic Rates Measures – February 2026 | Scottish Fiscal Commission.
It is not possible to isolate the effect of revaluation in one year. Rates are set with the aim of delivering a broadly revenue neutral revaluation in real terms, and once all forecast losses from valuation proposals and appeals have been accounted for, over the three years until the next revaluation in April 2029. Forecast revenues also include the effects of announced policies including Revaluation Transitional Relief, which caps increases to gross NDR bills for those seeing the biggest increases in rateable value at revaluation; Small Business Transitional Relief, which limits increases in net NDR bills for eligible properties; and Retail, Hospitality and Leisure Relief, which offers relief to eligible small and medium-sized properties.
To calculate an average revenue per non-domestic property, NDR revenue figures can be divided by the number of properties in each year. The relevant figures can be found in Table 1.1 of the report “Non-domestic rates revaluation 2026 statistics”.
The number for 2025-26 can be calculated as “All properties” less “Properties added”, and the number of properties for 2026 27 can be calculated as “All properties” less “Properties removed”. This information is available here: Non-domestic rates revaluation 2026 statistics - gov.scot
All the figures mentioned in this response may be subject to revisions in future, including figures for 2025-26, where some appeals are yet to be resolved and local authority accounts are not finalised.
Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. If, however, you do not have internet access to obtain this information from the website(s) listed, then please contact me again and I will send you a paper copy.
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Contact Please quote the FOI reference Central Correspondence Unit Email: contactus@gov.scot Phone: 0300 244 4000 The Scottish Government St Andrew's House Regent Road Edinburgh EH1 3DG
Detected exemption language
Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you.
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