Non-domestic rates relief statistics 2025
Statistics on non-domestic rates reliefs in place on 1 June 2025. Includes numbers of properties receiving relief and values of reliefs, with breakdowns by relief type, property type, and council area.
Relief awards by council area
Figure 2 shows the proportion of properties in each council area receiving relief, and the proportion of the total gross bill in each council area covered by reliefs. The number of properties receiving relief and the value of reliefs are presented in Table 4.
Figure 2: Proportion of properties receiving relief, and of the total gross bill accounted for by reliefs, by council area
Across Scotland, 59% of properties received some relief on 1 June 2025, ranging from 10% in Aberdeen City (990 properties) to 81% in the Orkney Islands (2,140 properties). More than 59% of non-domestic properties were in receipt of relief in 22 council areas, and seven out of 54 designated utility entries received relief.
Reliefs accounted for around 18% of the total gross bill across Scotland. This ranged from 7% of the gross bill in Aberdeen City, with a total value of reliefs of £17 million, to 36% in Na h-Eileanan Siar, where the total values of reliefs was £5.8 million. In 22 council areas reliefs accounted for more than 18% of the gross bill.
Aberdeen City Council performed a review of relief awards at the start of 2025-2026. In practice, this involved cancelling all relief awards, and inviting ratepayers to re-apply. While this temporarily reduced the number of properties reported as receiving relief on 1 June 2025, most awards made after this date will be backdated to the start of the financial year. The value of reliefs awarded in each council area in 2025-2026, including Aberdeen City, will be published in Non-domestic rates income statistics after the end of the financial year.
The proportion of properties in each council area receiving 100% relief is shown in Figure 3. Across Scotland, 49% of properties on the valuation roll (124,990) were in receipt of 100% relief. This ranged from just 8% in Aberdeen City (750 properties), to more than three quarters in the Orkney Islands (2,010 properties ).
Figure 3: Proportion of properties receiving 100% relief, by council area
Table 5 shows the number of properties receiving 100% relief, and the value of reliefs awarded to those properties, by council area. In addition to Tables 4 and 5, Tables A, C, D, E, F, and G in the Additional Tables workbook include breakdowns by council area.