Non-domestic rates relief statistics

The Scottish Government’s Chief Statistician has released statistics on the reliefs and exemptions from non-domestic rates that were in place on 1 June 2024.

On 1 June 2024, 153,940 properties were in receipt of relief from non-domestic rates. This accounts for 61% of non-domestic properties on the valuation roll. The total value of all reliefs was £727 million.

There were 121,790 properties, or 48% of those on the valuation roll, receiving an exemption from rates or a 100% relief, and paying no rates. The total value of reliefs awarded to these properties was almost £520 million.

Small Business Bonus Scheme (SBBS) relief was awarded to 112,720 properties, accounting for a value of £239 million. 100% SBBS relief was awarded to 96,250 properties, with a value of £208 million. A further 1,060 properties had SBBS relief combined with another relief summing to 100%.

You can read more on this on the Scottish Government website here.