Non-Domestic Rates Relief Statistics for Small Businesses in Scotland 2015

1st November 2015

Scotland's Chief Statistician today published Non-domestic Rates Relief Statistics for Small Businesses in Scotland 2015.

The publication provides statistics on the Small Business Bonus Scheme (SBBS), which provides non-domestic business rates relief (business rates discounts) to small businesses in Scotland. Data provided in the publication are mid-year estimates provided by local authorities and ‘recipients' refers to properties in receipt of relief.
Key points:

There are 99,559 recipients of Small Business Bonus Scheme relief in 2015-16, an increase from 96,265 in 2014-15.

The SBBS provided £174m in relief in 2015-16, an increase of £9m from £165m in 2014-15.

The number of properties receiving SBBS relief over the past 7 years has increased by 55% from 64,179 in 2008-09 to 99,559 in 2015-16. Likely reasons for this increase include expansions of the scheme (detailed in the background notes) and greater awareness of the scheme.