Publication - Statistics
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.
Zero-rated properties
Occasionally, the rateable value of a property will be reduced to £0, for example while it is undergoing reconstruction. These properties are ‘zero-rated’ and are generally excluded from tables in this publication, except for Table 13. There were fewer than five zero-rated properties receving relief on 1 June 2025; this was either a local relief for unoccupied properties, a religious exemption from rates, or SBBS relief. These were located in Argyll and Bute, Dundee City, and Highland.