a. How many appeals there were on non-domestic rates decisions on sporting rights for each year, 2017-18, 2018-19, 2019-20?
b. How many of these appeals were successful on sporting rights for each year, 2017-18, 2018-19, 2019-20?
c. How many businesses paid non-domestic rates on sporting rights for each year, 2017-18, 2018-19, 2019-20?
I enclose a copy of some of the information you requested.
The answer to how many businesses paid non-domestic rates on sporting rights for each year, 2017-18, 2018-19, 2019-20 is set out in the table below.
|Number of shootings||6,987||12,000||11,814|
|Number of shootings not paying rates (either through 100% relief or holding a rateable value of zero)||4,727||7,890||9,390|
|Number of shootings paying rates (i.e. not in receipt of 100% relief and not holding a rateable value of zero)||2,260||4,110||2,424|
Source: Assessors’ Valuation Roll; Local Authority Billing Information
The Scottish Government does not have all the information you have asked for because the Scottish Government does not hold property-level information on non-domestic rates appeals. Property valuations, and subsequent appeals, are the responsibility of the Scottish Assessors.
This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.
However, you may wish to contact The Scottish Assessors, whose contacts are available at https://www.saa.gov.uk/assessors-links/, and who may be able to help you.
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.
Please quote the FOI reference
Central Enquiry Unit
Phone: 0300 244 4000
The Scottish Government
St Andrews House
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