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Non-Domestic Rates Relief Statistics Scotland, 2022

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 1 July 2022. 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 2022.

As at 1 July 2022:

  • There were 254,170 non-zero-rated properties on the Valuation Roll. Most of these, 161,390 or 63%, received rates relief, to a total value of £730m, or 22% of the total gross bill for all properties (excluding designated utilities).
  • 145,370 properties (57% of all properties) received 100% relief, with a total value of £593m.
  • A total of 170,620 reliefs were in place. The total number of reliefs is larger than the total number of properties, because a single property can receive more than one relief.
  • Three reliefs (Small Business Bonus Scheme, Charity (both mandatory and discretionary), and Empty Property reliefs and exemptions) accounted for 93% of the number of all reliefs awarded, and for 79% of the value of all reliefs awarded.
  • The Small Business Bonus Scheme (SBBS) relief was awarded to 123,010 properties, of which 114,880 received 100% SBBS relief. A further 1,140 received SBBS combined with other reliefs, accounting for 100% of their gross bill.
  • The total value of SBBS relief was £275m, which is 38% of the value of all reliefs.

Background

The full statistical publication is available at the Publications page on the Scottish Government website.

Further information on Local Government Finance Statistics within Scotland can be accessed at the Local government finance statistics page on the Scottish Government website.

Official statistics are produced by professionally independent statistical staff – more information on the standards of official statistics in Scotland can be accessed at the statistics and research page on the Scottish Government website.

More information on non-domestic rates relief in Scotland can be accessed at the Local government finance circular 4/2022 on the Scottish Government website

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