Non-domestic rates relief statistics 2025

Data sources and additional information

Data sources

The main data source for this publication is the Billing System Snapshot. This is an annual data return provided by councils to the Scottish Government, and includes a list of all reliefs in place as at the snapshot date of 1 June 2025. The continued co-operation of councils in providing the Billing System Snapshot is gratefully acknowledged.

The data is combined with the valuation roll, a list of all non-domestic properties in Scotland, which is maintained by the Scottish Assessors. This provides additional information about each property, such as rateable values and property types.

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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 lgfstats@gov.scot.

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

How to access background or source data

The data collected for this publication:

• are available for individual entries through https://www.saa.gov.uk/.
• may be made available on request, subject to consideration of legal and ethical factors. Please contact lgfstats@gov.scot 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 statistics.enquiries@gov.scot, or by writing to:

Chief Statistician
St Andrews House
Edinburgh
EH1 3DG

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Details of forthcoming publications can be found at www.gov.scot/statistics.

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: www.nationalarchives.gov.uk/doc/open-government-licence/.