Non-domestic rates relief statistics

The Chief Statistician has released statistics on the reliefs and exemptions from non-domestic rates that were in place on 1 June 2024.

These figures were produced by independent statistical staff, free from any political influence, in accordance with professional standards set out in the Code of Practice for Statistics.

This is a routine annual publication, derived from snapshot data provided to the Scottish Government by local councils.

Key figures

On 1 June 2024, 153,940 properties were in receipt of relief from non-domestic rates. This accounts for 61% of non-domestic properties on the valuation roll. The total value of all reliefs was £727 million.

There were 121,790 properties, or 48% of those on the valuation roll, receiving an exemption from rates or a 100% relief, and paying no rates. The total value of reliefs awarded to these properties was almost £520 million.

Small Business Bonus Scheme (SBBS) relief was awarded to 112,720 properties, accounting for a value of £239 million. 100% SBBS relief was awarded to 96,250 properties, with a value of £208 million. A further 1,060 properties had SBBS relief combined with another relief summing to 100%.

Over 19,000 properties received General Revaluation Transitional Relief, protecting them from large increases in gross non-domestic rates bills as a result of the 2023 revaluation. There were 6,800 properties receiving Small Business Transitional Relief, with a total value of £20 million.  

The full publication is available at Non-Domestic Rates Relief Statistics 2024 - gov.scot (www.gov.scot).

Background

This publication provides statistics on reliefs and exemptions from non-domestic rates which were in place on 1 June 2024.

Non-domestic rates (sometimes called business rates) are a property tax, charged on non-domestic properties. The amount that each ratepayer will pay is proportional to the determined value of their property, known as the rateable value, and may be reduced by reliefs or exemptions.

The Billing System Snapshot is the main data source used in this publication. It is an annual data return provided by councils to the Scottish Government, and includes a list of all reliefs in place as at the snapshot date of 1 June 2024.

Non-domestic rates relief statistics are derived from the Billing System Snapshot. This is an annual dataset provided to the Scottish Government by local councils. The Billing System Snapshot contains property-level information on reliefs in place on the snapshot date.

The data is combined with the valuation roll, a list of all non-domestic properties in Scotland, which is maintained by the Scottish Assessors. This provides additional information about each property, such as rateable values and property types.

The values of reliefs presented in this publication are estimates based on properties’ rateable values and reliefs in place on 1 June 2024, and do not reflect any changes made after the snapshot date – they assume that the rateable values and reliefs in place on 1 June 2024 are active throughout the 2024-2025 financial year. The values of reliefs reported are the total values of reliefs, funded by both the Scottish Government and by councils.

Most figures in this publication are derived directly from the snapshots as provided by councils. However, several councils experienced issues in reporting the General Revaluation Transitional Relief. For the purposes of this publication, this relief has been recalculated for all councils, using valuation roll data. The General Revaluation Transitional Relief is automatically awarded to all eligible properties, and is calculated based on the gross liability before and after the 2023 revaluation.