Non-Domestic Rates Relief Statistics Scotland, 2019

An Official Statistics Publication for Scotland.

Scotland’s Chief Statistician has today published statistics on the reliefs and exemptions from non-domestic rates that were in place at the end of May 2019.

These figures were produced by independent statistical staff free from any political influence, in accordance with professional standards set out in the Code of Practice for Official Statistics.

As at 31 May 2019:

  • there were a total of 169,760 reliefs being awarded with a total value of £738 million
  • of all properties on the valuation roll, 62% were in receipt of relief (158,690 properties) and some properties were in receipt of more than one relief
  • 142,610 properties (56% of the Valuation Roll) received reliefs accounting for 100% of the gross bill - 111,040 of these were in receipt of 100% Small Business Bonus Scheme (SBBS) relief
  • three types of relief - SBBS, Charity and Empty Property - accounted for 92% of all reliefs awarded, and 79% of the total value of reliefs
  • there were 120,420 recipients of SBBS relief at the snapshot date in 2019, 6,480 more than at the same time in 2018
  • the amount of SBBS relief awarded was £266 million, up from £248 million at the same time in 2018


Read the full statistical publication.

See further information on Local Government Finance Statistics within Scotland.

Read more information on the standards of official statistics in Scotland.

More information on non-domestic rates relief in Scotland is on the Scottish Government website. 


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