Non-Domestic Rates Relief Statistics Scotland 2020

An Official Statistics Publication for Scotland.

Scotland’s Chief Statistician has published statistics on the reliefs and exemptions from non-domestic rates that were in place at 1 July 2020.

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.

This is a routine annual publication presenting a snapshot of the reliefs and exemptions from Non-Domestic Rates that were in place at the start of July 2020, including information on the two new reliefs that were introduced in response to COVID-19: the 1.6% universal relief and the 100% Retail, Hospitality and Leisure (RHL) relief.

As at 1 July 2020:

  • Every property on the Valuation Roll was in receipt of at least one relief – the 1.6% universal relief. Some 74% of properties (186,600) were in receipt of additional relief
  • 174,730 properties (70%) received reliefs accounting for 100% of their gross bill. Of these, 117,420 were in receipt of 100% Small Business Bonus (SBBS) relief and 23,760 were receiving 100% RHL relief
  • The total value of reliefs, as at 1 July 2020, was £1,679m, of which £965m is attributable to the two reliefs introduced to support businesses through the COVID-19 pandemic (though some of this is likely to have replaced previous reliefs)
  • Three types of relief (SBBS, Charity and RHL) accounted for 87% of all reliefs awarded, and 84% of the total value of reliefs
  • Reliefs accounted for nearly half (49%) of the total gross Non-Domestic Rates bills in Scotland (excluding utilities). This is a significant increase compared to 22% in 2019 and is largely a result of RHL relief
  • There were 125,980 recipients of SBBS relief, 5,560 more than at the snapshot date in 2019. However, some properties previously receiving SBBS relief may have shifted to receiving RHL relief this year
  • A total of 28,400 properties were in receipt of RHL relief at 1 July 2020, with a total relief value of £904m, although some of this would be replacing other reliefs – e.g. some councils would have switched from awarding SBBS or Transitional Relief to RHL


The full statistical publication is available at:

Further information on Local Government Finance Statistics within Scotland can be accessed at:

Official statistics are produced by professionally independent statistical staff – more information on the standards of official statistics in Scotland can be accessed at:

More information on non-domestic rates relief in Scotland can be accessed at:


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