Non-Domestic Rates Relief for Small Businesses in Scotland 2012

28th October 2012

Scotland's Chief Statistician today published Non-Domestic Rates Relief Statistics for Small Businesses in Scotland 2012.

The publication provides statistics on the Small Business Bonus Scheme, (which provides non-domestic business rates relief for small businesses in Scotland), including number of recipients and the amount of relief received. Data relate to mid-year estimates provided by local authorities to the Scottish Government through statistical returns.

The key points are:

* There were 89,087 recipients of Small Business Bonus Scheme (SBBS) relief in 2012, an increase from 85,199 in 2011;

* The SBBS provided £144m in relief in 2012-13, an increase from £131m in 2011-12;

* The number of properties receiving SBBS relief has increased each year since the scheme began (from 64,179 in 2008 to 89,087 in 2012). Increases may in part be due to an expansion of the scheme in 2010. Greater awareness of the scheme is another possible contributory factor;

* Around 88 per cent of properties receiving relief were in the lowest rateable value (RV) band in the SBBS (RV less than £10,000).

See the full report at
www.scotland.gov.uk/Topics/Statistics/Browse/Local-Government-Finance/NDR-Rates-Relief/SBBS2012