Non-domestic rates relief statistics 2025

Summary

On 1 June 2025, 150,090 properties were in receipt of relief from non-domestic rates. This accounts for 59% of non-domestic properties on the valuation roll. The total value of all reliefs was £730 million.

There were 124,990 properties, or 49% of those with a non-zero rateable value on the valuation roll, receiving an exemption from rates or a 100% relief. The total value of reliefs awarded to these properties was almost £530 million.

Small Business Bonus Scheme relief was awarded to 116,100 properties, accounting for a value of £247 million. 100,690 properties were awarded 100% SBBS relief, with a value of £217 million. A further 1,130 properties had SBBS relief combined with another relief summing to 100%, and over 5,000 properties received Small Business Transitional Relief, with a value of £16 million.

Around 1,900 properties were in receipt of Mainland hospitality relief, with another 450 receving Islands hospitality relief, with a combined value of £13 million.

This publication provides statistics on reliefs and exemptions from non-domestic rates which were in place on 1 June 2025. The figures in this publication are based on the Billing System Snapshot, an annual property-level data return provided to the Scottish Government by councils. The values of reliefs reported are the total values of reliefs, funded by both the Scottish Government and by councils. Values of reliefs are estimates based on the reliefs in place on the snapshot date, and are likely to underestimate the total annual values, particularly of newly introduced relief, such as Mainland hospitality relief.

Zero-rated properties are excluded from all figures, except in table 13.