Non-domestic rates relief statistics 2023

This publication provides statistics on the numbers of recipients of Non-domestic rates reliefs in Scotland, including breakdowns by relief, property type, and local authority area.

Data sources and additional information

Data sources

The data in this publication are derived from the Billing System Snapshot, provided to the Scottish Government by local councils. This data is matched with the non-domestic valuation roll, provided by the Scottish Assessors.

The help and cooperation of both councils and the Assessors in compiling these statistics is greatly appreciated.

Tell us what you think

We are always interested to hear from our users about how our statistics are used, and how they can be improved.

Please consider answering our short feedback survey on how you found this publication.

Official Statistics

This publication is an Official Statistics publication for Scotland.

Official and National Statistics are produced to high professional standards set out in the Code of Practice for Official Statistics. Both undergo regular quality assurance reviews to ensure that they meet customer needs and are produced free from any political interference.

Correspondence and enquiries

For enquiries about this publication please email the Non-domestic rates analysis team at

For general enquiries about Scottish Government statistics please contact the Office of the Chief Statistician by email at

How to access background or source data

The data collected for this publication:

  • may be available for download from council websites, please refer to individual councils for more information;
  • may be made available on request, subject to consideration of legal and ethical factors. Please contact for further information.

Complaints and suggestions

If you are not satisfied with our service or have any comments or suggestions, please contact the Office of the Chief Statistician, by email at, or by writing to:

Chief Statistician
St Andrews House

If you would like to be consulted about statistical collections or receive notification of publications, please register your interest at

Details of forthcoming publications can be found at

Crown Copyright

You may use or re-use this information (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence. See:


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