An Official Statistics Publication for Scotland.
Scotland’s Chief Statistician today published Non-domestic Rates Relief Statistics for Small Businesses in Scotland 2017.
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.
There are 103,701 recipients of Small Business Bonus Scheme relief in 2017-18, an increase from 102,394 in 2016-17.
The SBBS provided £226m in relief in 2017-18, an increase from £180m in 2016-17, due mainly to the raising of the 100% relief threshold to £15,000 rateable value.
The number of properties receiving SBBS relief over the past 9 years has increased by over 60% from 64,179 in 2008-09 to 103,701 in 2017-18. Likely reasons for this increase include expansion of the scheme (detailed in the background notes) and greater awareness of the scheme.
3. Official statistics are produced by professionally independent statistical staff - more information on the standards of Official Statistics in Scotland can be accessed on the Scottish Government website.