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 property class

Figure 4 and Table 6 show the proportion of properties receiving relief, and the value of reliefs as a proportion of the total gross bill, by property class. Table 7 shows the proportion of properties within each property class receiving 100% relief.

Religious and Cultural properties had the highest proportions of properties receiving relief, both at 85%, followed by leisure and entertainment entries, sporting subjects, and care facilities, where over three quarters of properties received relief.

Figure 4: Proportion of properties receiving relief, and of the total gross bill accounted for by reliefs, by property class

Bar chart showing proportion of properties receiving relief by property class. Data is available in Table 6.
The lowest proportions by sector, with fewer than a fifth of properties receiving relief, were among advertising, petrochemical, and communications entries.

In addition to Tables 6 and 7, Tables B, C, D, E, and F in the Additional Tables workbook include breakdowns by property class. Table G shows relief awards by council area and property core description, which is a more detailed description of property types.

Contact

lgfstats@gov.scot

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