Non-domestic rates relief statistics

An Official Statistics Publication for Scotland.

The Chief Statistician has released statistics on the reliefs and exemptions from non-domestic rates that were in place on 1 July 2023.

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 Statistics.

This is a routine annual publication, derived from snapshot data provided to the Scottish Government by local councils.

Due to some councils experiencing issues with software updates, figures presented in this publication may not reliably reflect the reliefs awarded in 2023-24 and are likely to significantly underestimate some reliefs.

As a result, figures presented in this publication are not comparable with figures from previous years. Due to these issues, the level of detail presented in this publication has been reduced compared to previous years, and time series data is not presented.

In addition, due to a cyber-attack, Comhairle nan Eilean Siar were unable to submit any data, and properties in Na h-Eileanan Siar are excluded from these statistics.

Key figures

Due to issues and limitations noted above, the following statistics should be treated with caution.

On 1 July 2023, 137,250 properties were in receipt of relief from non-domestic rates. This accounts for 54% of all properties on the non-domestic valuation roll.

Over 114,000 properties were in receipt of 100% non-domestic rates relief and paid no rates. Of these, over 85,000 properties were in receipt of either 100% Small Business Bonus Scheme relief, or a combination of that relief with one or more other reliefs to add up to 100% of their gross bill.

Overall, the Small Business Bonus Scheme was the most awarded relief, benefitting over 98,000 properties. The General Revaluation Transitional Relief was awarded automatically to over 83,000 properties, limiting increases in gross bills following the 2023 Revaluation.

Over half of all non-domestic properties received some relief, while 45% received 100% relief. A total 233,310 reliefs were in place: one property can receive more than one relief (e.g. where a relief is combined with the General Revaluation Transitional Relief).


Non-domestic rates relief statistics 2023

Non-domestic rates income statistics have also been published showing mid-year estimates of total values of mandatory and discretionary reliefs as reported by councils.

Non-domestic rates (sometimes called business rates) are a property tax, charged on non-domestic properties. The amount that each ratepayer will pay is proportional to the determined value of their property, known as the rateable value, and may be reduced by reliefs or exemptions.

More information on non-domestic rates reliefs can be found at

Non-domestic rates relief statistics are derived from the Billing System Snapshot.

This is an annual dataset provided to the Scottish Government by local councils. The Billing System Snapshot contains property-level information on reliefs in place on the snapshot date.

The snapshot date was 1 July 2023, however, some councils were unable to provide this information until later in the year due to updates to billing software.

The Billing System Snapshot is matched with the non-domestic valuation roll, which is maintained by Scottish Assessors, by use of Unique Assessors’ Reference Numbers, to provide quality assurance and more information about each property.

Subject to issues reported in the publication, this publication provides the numbers of properties in receipt of relief on 1 July 2023, as reported by councils. It should be noted that, as figures are based on snapshot data, any changes to reliefs made after the snapshot, such as backdated awards or cancellations, will not be reflected in the data.

Due to the issues outlined above, it is not possible to discern whether any changes between previous years and 2023 are due to actual changes in relief awards, or changes in the way these are reported.


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