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50,000 businesses waiting over 18 months for rates appeals

Over two thirds of businesses have waited over 18 months to learn the outcome of their business rates appeals, according to new figures published today.

The Non-Domestic Rates Revaluation Appeals 2018-19 Q2 report published by the Scottish Government shows that almost three quarters of businesses have challenged their rates valuations.

Indeed, out of the businesses who have lodged appeals, over two thirds are still waiting for the conclusion of their appeal over 18 months later.

This means that over 51,000 businesses are still waiting for their appeals to be resolved over 18 months after revaluation, representing a value of £4.5 billion.

The Scottish Conservatives have said that this demonstrates the SNP’s total failure to support business.

Dean Lockhart, Scottish Conservative shadow economy secretary said:

“Over fifty thousand Scottish businesses are stuck in no man’s land waiting for resolution of their appeal.

“Rates valuations make a significant difference to businesses particularly in these tough economic times.

“The SNP’s failure to manage the appeals process within a reasonable amount of time demonstrates their total failure to support business.

“The SNP must speed up this system and give businesses the certainty they need to continue to trade.”



Notes to editors:


The full document is here –

Table 1: Comparison of 2010 and 2017 Cycles at end of Quarter 6



2010 Cycle

2017 Cycle

Rateable Value

Total RV on Roll



Appealed RV



Resolved by end of Q6



Percent of roll appealed



Percent RV appealed resolved by end of quarter 6 of cycle




Total Number on Roll



Number of appeals



Resolved by end of Q6



Percent of roll appealed



Percent appeals resolved by end of quarter 6 of cycle



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