Non-domestic Rates Relief Statistics For Small Businesses In Scotland 2018

2nd November 2018

The number of recipients of the Small Business Bonus Scheme (SBBS) relief has increased by 15% in the latest year, from 104,000 in 2017/18 to 119,000 in 2018/19.

Scotland's Chief Statistician today published Non-domestic Rates Relief Statistics for Small Businesses in Scotland 2018.

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.

The SBBS provided £254m in relief in 2018-19, an increase of £28m from £226m in 2017-18. This amounts to an average saving per property of £2,127 in 2018-19.

The number of properties receiving SBBS relief over the last 10 years, since the scheme was introduced, has increased by over 85% from 64,179 in 2008-09 to 119,442 in 2018-19.

The statistics show that the manifesto commitment - to lift 100,000 properties out of business rates altogether - has been delivered, with around 104,000 properties being in receipt of 100% SBBS in 2018-19.

The figures released today were produced in accordance with professional standards set out in the Code of Practice for Official Statistics.