Rateable property statistics: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002.


Information requested

Data to be provided, by council area, for the number of rateable properties, and their rateable value, for each year from 2010 to 2023 inclusive as of 1 July in each year, noting that if information as of 1 July in each year is not available, another date at which data was collected for snapshot purposes will suffice.

Response

You later clarified that your request is for a breakdown by council area, and Retail, Hospitality, and Leisure (RHL) businesses (i.e. those businesses that would be eligible for RHL business rates relief were they in England).

I enclose a copy of most of the information you requested.

Whilst our aim is to provide information whenever possible, in this instance the Scottish Government does not have some of the information you have requested. The information held on the valuation roll describes the type of a property, rather than its use. For example, a property listed as a ‘shop’ may be in use providing financial services, or a ‘garage’ may in fact be primarily used for retail sales. I enclose in Table 1 a breakdown by council area and property class, as at 1 July in each year from 2010 until 2023. Property class does not describe the use of a property, however, you may nevertheless find it useful in estimating the number of RHL properties in Scotland, and the associated rateable value.

Local councils are responsible for the administration of the non-domestic rates system, including determining whether a certain property is eligible for reliefs in accordance with legislation.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.

FOI 202400439797 - Information released - Annex

Contact

Please quote the FOI reference
Central Correspondence Unit
Email: contactus@gov.scot
Phone: 0300 244 4000

The Scottish Government
St Andrew's House
Regent Road
Edinburgh
EH1 3DG

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