Non-domestic rates relief statistics published

The Chief Statistician has released statistics on the reliefs and exemptions from non-domestic rates that were in place on 1 July 2023.

Due to issues and limitations in the data, the following statistics should be treated with caution. However, some of the key figures include:

• On 1 July 2023, 137,250 properties were in receipt of relief from non-domestic rates. This accounts for 54% of all properties on the non-domestic valuation roll.

• Over 114,000 properties were in receipt of 100% non-domestic rates relief and paid no rates. Of these, over 85,000 properties were in receipt of either 100% Small Business Bonus Scheme relief, or a combination of that relief with one or more other reliefs to add up to 100% of their gross bill. 

• Overall, the Small Business Bonus Scheme was the most awarded relief, benefitting over 98,000 properties. The General Revaluation Transitional Relief was awarded automatically to over 83,000 properties, limiting increases in gross bills following the 2023 Revaluation.

• Over half of all non-domestic properties received some relief, while 45% received 100% relief. A total 233,310 reliefs were in place: one property can receive more than one relief (e.g. where a relief is combined with the General Revaluation Transitional Relief).

News Release:  Non-domestic rates relief statistics - gov.scot (www.gov.scot)

Statistics:  Non-domestic rates relief statistics 2023 - gov.scot (www.gov.scot)