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

This publication provides statistics on the Small Business Bonus Scheme, which provides non-domestic rates relief (business rates discounts) to small businesses in Scotland.

Executive Summary

Data provided in this publication relate to mid-year estimates provided by local authorities, and ‘recipients’ refers to properties in receipt of relief. The key points are:

There are 99,559 recipients of Small Business Bonus Scheme (SBBS) relief in 2015-16, an increase of 3,294 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 6 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.