Non-domestic rates information for various retailers: FOI release

Information requested

Information on non-domestic rates in relation to the financial years 2023-24 and 2024-25 and for a range of specified retailers (ASDA, Scotmid, Keystore, Aldi, Lidl, Tesco, Farmfoods, Costco):

1. Address of each retail unit within Aberdeen city limits.

2. Rateable value assigned to each property.

3. Poundage rate applied.

4. Any reliefs or discounts granted.

5. Whether an appeal was submitted or approved.

6. Name of legal entity or company registered for each unit.

In relation to the same group of specified retailers, you also asked for:

7. A list of any appeals made between 2022-2025.

8. Whether Aberdeen City Council or the Assessor revised the rateable value following an appeal.

9. Any hardship relief, empty property relief, new occupier relief or discretionary relief granted and for what reason.

10. Who was involved in reviewing such applications.

11. Why some retailers “pay full rates” while others “open new stores with what appears to be substantial hidden discounts”, and the approval process for such mechanisms.

12. Any policy documents outlining how Aberdeen City Council supports or prioritises local Scottish businesses in retail zoning, land sales, or tax relief.

13. Any formal criteria for awarding discretionary Business Rates reliefs.

Response

While our aim is to provide information whenever possible, in this instance the Scottish Government does not have some of the information you have requested in relation to questions 1 to 10, and question 12. I understand you have already contacted Aberdeen City Council who may be able to help you with the majority of these questions, however you may also wish to contact the Grampian Assessor at datacustodian@grampian-vjb.gov.uk or the Local Taxation Chamber of the Scottish Tribunals at foi@scotcourts.gov.uk who may be able to help you with questions 5, 7 and 8. If a ratepayer wishes to challenge their non-domestic rates valuation, they would first submit a proposal to the Assessor. If they are still unhappy after the outcome of the proposal, then in certain circumstances they may submit an appeal to the Local Taxation Chamber.

The Scottish Government does not have the information you have asked for in those questions because it does not hold reliable information on properties held by specific retailers within Aberdeen City limits. The Scottish Government is not responsible for the administration of non-domestic rates bills or relief awards, which are processed by local authorities, and any proposals or appeals against nondomestic rates valuations would be a matter for the Grampian Assessor in respect of proposals, or the Local Taxation Chamber of the Scottish Tribunals in respect of appeals. This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested in questions 1 to 10, and question 12. Aberdeen City Council does regularly publish information on non-domestic rates liabilities and relief awards on their website: Business rates statistics| Aberdeen City Council.

In relation to question 11, it is not clear what “hidden discounts” you refer to. As noted above, the Scottish Government does not hold information in relation to reliefs awarded to specific retailers in the Aberdeen city limits. However more generally there are a number of mandatory non-domestic rates reliefs available for non-domestic properties, and where the property meets the eligibility criteria for the relief, then the local authority must award it. Information on all of the mandatory reliefs set by the Scottish Government, including their eligibility criteria, are available on the Scottish Government website.

This includes Fresh Start relief which aims to incentivise the reoccupation of long-term empty properties by providing 100% relief for properties that had been empty for at least 6 months and where the rateable value of the property does not exceed £100,000.

Business Growth Accelerator relief is also available and is intended to support ratepayers making improvements to or expanding their property, or for new-build properties. This relief offers 100% relief on new build properties for up to 12 months after they are first occupied, and on the rateable value increase that may have occurred due to property improvements. In effect, this means that any increases in non-domestic rates due to improvements to or the expansion of existing properties will not take effect until 12 months after the changes were made to the property.

In relation to question 13, under powers introduced by the Community Empowerment (Scotland) Act 2015, local authorities have broad powers to reduce or remit non-domestic rates bills in their area. Before using these powers, the local authority must take into consideration the council’s expenditure and income, as well as the interests of council tax payers. The local authority must also ensure that any use of the powers complies with obligations such as those under the Subsidy Control Act 2022. Local authorities may also have their own discretionary relief policies.

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.