Non-domestic Rates Relief Statistics For Scotland

22nd February 2024

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

These figures were produced by independent statistical staff, free from any political influence, in accordance with professional standards set out in the Code of Practice for Statistics.

This is a routine annual publication, derived from snapshot data provided to the Scottish Government by local councils.

Due to some councils experiencing issues with software updates, figures presented in this publication may not reliably reflect the reliefs awarded in 2023-24 and are likely to significantly underestimate some reliefs.

As a result, figures presented in this publication are not comparable with figures from previous years. Due to these issues, the level of detail presented in this publication has been reduced compared to previous years, and time series data is not presented.

In addition, due to a cyber-attack, Comhairle nan Eilean Siar were unable to submit any data, and properties in Na h-Eileanan Siar are excluded from these statistics.

Key figures

Due to issues and limitations noted above, the following statistics should be treated with caution.

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).