Non-Domestic Rates Relief Statistics 2021

Key points

(as at 1 June 2021)

• There were 259,010 non-domestic properties on the Valuation Roll, of which 252,430 were not zero-rated and thus had a rates liability before reliefs are applied.
• Over two thirds (68% or 172,290) of the non-zero-rated properties were receiving relief, of which 158,790, or 63%, were in receipt of 100% relief.
• A total of 184,250 reliefs were in place (a property can receive more than one relief).
• The total value of all reliefs awarded as at 1 June 2021 was £1,236m, of which £1,117m was awarded to properties receiving 100% relief.
• Three reliefs (SBBS, Charity and RHLA) accounted for 86% of the number of all reliefs awarded, and for 83% of the value of all reliefs awarded.
• RHLA relief accounted for 10% of all reliefs awarded, but 43% of the value of all reliefs. Conversely, SBBS relief accounted for 65% of all reliefs awarded, but only 21% of the value of all reliefs.
• 111,180 properties were in receipt of 100% Small Business Bonus Scheme (SBBS) relief. Several local authorities undertook reviews of SBBS in 2021-22, which resulted in relief awards being cancelled and ratepayers invited to re-apply. As any application not received or processed by 1 June is not reflected in this publication, this figure is likely to increase.
• RHLA relief was awarded to 18,280 properties, with a value of £536m. In 2021-22, this relief requires an application (having been awarded automatically the year before), and applications may continue to be received, further increasing the number of properties receiving RHLA relief, and the value of this relief for 2021-22.
• Reliefs accounted for more than a third (37%) of the total gross Non-Domestic Rates bills in Scotland (excluding utilities). This is a decrease compared to 49% as at 1 July 2020, but still significantly above the 22% in 2019, largely due to the RHLA relief.