Non-Domestic Rates Relief Statistics 2020

This publication provides statistics on the numbers of recipients and values of Non-Domestic Rates reliefs in Scotland, including breakdowns by relief, property type and local authority area, and additional information on SBBS and reliefs introduced to support businesses through the pandemic.


1. Local Government Finance Circular 6/2020:

2. The Scottish Local Government Financial Statistics:

3. The criteria for the business support fund grants is set out in Local Government Finance Circulars 5/2020, 8/2020, 9/2020, and 11/2020:

4. Business Support Fund Grant Statistics:

5. Properties could also be eligible for the small business grant by being eligible for SBBS, but claiming Nursery, Disabled, Business Growth Accelerator, Sports, Enterprise Areas, Fresh Start, or Charity reliefs.

6. Section 3(5)(a) of The Non-Domestic Rates (Levying) (Scotland) Regulations 2020 removes eligibility for SBBS from properties which are not in active occupation. See:

7. As the 1.6% universal relief is applied before others, 100% relief is in fact 98.4% relief (100% applied to 98.4% of the gross bill). See pages 27 and 33 for details on the application of the 1.6% universal relief.

8. 98.4% of the total gross liability. See footnote 7.

9. The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020:

10. 98.4% of the total gross liability. See footnote 7.

11. 98.4% of the total gross liability. See footnote 7.

12. Eligible airports are listed in Schedule 2 of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020: Airports may also be eligible for other reliefs.

13. A majority of these are new properties, but other examples include split or merged properties forming new entries, properties which have moved from the Council Tax list to the Valuation Roll, or which were previously exempt from rating (e.g. agricultural premises), but have moved into a non-exempt category.

14. Local Government Finance Circular 6/2020:

15. Billing System Snapshot guidance for data suppliers:

16. Scottish Local Government Finance Statistics:

17. Scottish Local Government Finance Statistics, most recent publication:

18. Non-Domestic Rates Income Statistics:

19. Scottish Fiscal Commission: Scotland's Economic and Fiscal Forecasts:

20. East Lothian Council could not issue bills with RHL relief until October, so the data on RHL recipients as at 9 October was combined with the original snapshot from July. Moray and West Lothian councils similarly provided separate data for RHL and other reliefs. When combining this data, if a property was already receiving relief, RHL was treated as a top-up to 100%.

21. The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020:



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