Non-Domestic Rates Relief Statistics 2022

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.

Key points

(as at 1 July 2022)

  • There were 254,170 non-zero-rated properties on the Valuation Roll. Most of these, 161,390 or 63%, received rates relief, to a total value of £730m, or 22% of the total gross bill for all properties (excluding designated utilities).
  • 145,370 properties (57% of all properties) received 100% relief, with a total value of £593m.
  • A total of 170,620 reliefs were in place. The total number of reliefs is larger than the total number of properties, because a single property can receive more than one relief.
  • Three reliefs (Small Business Bonus Scheme, Charity (both mandatory and discretionary), and Empty Property reliefs and exemptions) accounted for 93% of the number of all reliefs awarded, and for 79% of the value of all reliefs awarded.
  • The Small Business Bonus Scheme (SBBS) relief was awarded to 123,010 properties, of which 114,880 received 100% SBBS relief. A further 1,140 received SBBS combined with other reliefs, accounting for 100% of their gross bill.
  • The total value of SBBS relief was £275m, which is 38% of the value of all reliefs.



Back to top