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.
Summary of reliefs in place on 1 June 2025
On 1 June 2025, 150,090 non-domestic properties, 59% of those on the valuation roll, were receiving relief from non-domestic rates. The total value of the 167,250 reliefs in place was £730 million.
As shown in Figure 1, the most commonly awarded relief was Small Business Bonus Scheme (SBBS) relief, which accounted for 69% of all relief awards, and for over a third of the value of all reliefs awarded.
Figure 1: Proportion of total reliefs awarded, by number and value
Mandatory charity relief accounted for 7% of all relief awards, and for a third of the value of all reliefs, while Transitional Reliefs accounted for 5% of relief awards, and just over 2% of the value of all reliefs.
Nearly half of all properties on the valuation roll (124,990 or 49%) received 100% relief, and paid no rates at all. This is a small increase compared to 121,790 (48%) on 1 June 2024.
Almost 102,000 properties were in receipt of either 100% SBBS relief, or had SBBS relief combined with another relief to sum to 100%, compared to 97,000 on 1 June 2024.
The numbers and proportions of properties receiving relief or 100% relief are presented in Tables 2a and 2b.
In total, SBBS relief was awarded to 116,100 properties at varying levels, reducing their non-domestic rates bills by over £247 million.
Properties for which the 2023 revaluation or the 2023 reforms of SBBS relief resulted in a reduction of SBBS awards are eligible for the Small Business Transitional Relief, which caps the increase in net bills in 2025-2026 to £1,800 above the 2022-2023 level. On 1 June 2025, 5,240 properties were receiving small business transitional relief, with a total value of £16 million.
Some properties experiencing a large increase in rateable value at the 2023 revaluation continue to be eligible for the General Revaluation Transitional Relief, which automatically caps increases in gross bills. Almost 4,000 properties had their bills capped through the General Revaluation Transitional Relief, reducing their bills by over £3 million.
From 1 April 2023, relief for unoccupied properties was devolved from the Scottish Government to councils.
On 1 June 2025, 7,830 properties were receiving a relief for unoccupied properties, with a total value of £20 million, compared to 11,270 properties on 1 June 2024, with a total value of £26 million.
It should be noted that this is a snapshot figure, and may vary significantly throughout the year as awards are cancelled, or made and backdated.
The number and total value of awards for each relief type are presented in Table 3. In addition, Tables A, B, and H in the Additional Tables workbook include breakdowns by relief type.