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 issues

In the Scottish Budget for 2023-2024, the introduction of a number of new reliefs was announced, including the General Revaluation Transitional Relief and Small Business Transitional relief, as well as reforms to the Small Business Bonus Scheme. Most councils experienced issues with software updates as a result, which diminished the quality of Billing System Snapshot data, on which these statistics are based.

Due to issues with data, figures presented in this publication may not reliably reflect the reliefs awarded in 2023-2024, and are likely to significantly underestimate some reliefs, particularly the numbers of recipients of the Small Business Bonus Scheme, Small Business Transitional, and Parks Transitional reliefs. As a result, figures presented in this publication are not comparable with figures from previous years.

In addition, Comhairle nan Eilean Siar were unable to provide the Billing System Snapshot needed for the production of this publication, due to delays in software updates, followed by a cyber-attack on the Comhairle’s systems in 2023. Except where explicitly noted otherwise, all figures presented in this publication and the associated tables exclude properties in Na h-Eileanan Siar.

More information on data issues are outlined in the ‘About this publication’ section.

Key figures


Due to issues and limitations noted above, the following statistics should be treated with caution.

On 1 July 2023, 137,250 properties were in receipt of relief from non-domestic rates. This accounts for 54% of all non-zero rated properties on the non-domestic valuation roll.

Over 114,000 properties were in receipt of 100% non-domestic rates relief and paid no rates. Over 85,000 of these properties were in reciept of either 100% Small Business Bonus Scheme relief, or a combination of that relief with one or more other reliefs to add up to 100% of their gross bill.

Overall, the Small Business Bonus Scheme was the most awarded relief, benefitting over 98,000 properties. The General Revaluation Transitional Relief was awarded automatically to over 83,000 properties, limiting increases in gross bills following the 2023 Revaluation.

The reliefs in place on 1 July 2023 are summarised in Table 1. This shows that over half of all non-domestic properties received some relief, while 45% received 100% relief. A total 233,310 reliefs were in place: one property can receive more than one relief (e.g. where a relief is combined with the General Revaluation Transitional Relief).

Table 1: Summary of relief awards, 1 July 2023, Scotland excluding Na h-Eileanan Siar

Properties in receipt of relief

Number of properties

Proportion of non-zero rated properties

All properties on valuation roll, including zero-rated properties



of which non-zero-rated



Properties receiving one or more reliefs



Properties receiving 100% relief



of which 100% Small Business Bonus Scheme (SBBS) relief



of which 100% other relief



of which a combination of SBBS and other relief



Breakdowns of relief awards by relief type, council area, and property class are available in the associated workbook, available from the Supporting documents page.


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