Small Business Bonus Scheme: evaluation

This report presents the results of an evaluation of the Small Business Bonus Scheme (SBBS), and provides recommendations in relation to the SBBS and non-domestic rates relief more broadly.


Appendix C: Additional tables and figures

Table C.1: List of core descriptions

A

  • Abattoir
  • Advertising
  • Aerial
  • Airfield
  • Ambulance Station
  • Amusements
  • Anemometer Mast
  • Animal Welfare
  • Arts Centre
  • ATM Site
  • Auction Mart

B

  • Bakery
  • Bank
  • Batching Plant
  • Bed & Breakfast
  • Betting Office
  • Bingo Hall
  • Boathouse
  • Bonded Store
  • Bothy
  • Bowling Alley
  • Bowling Club
  • Brewery
  • Burial Ground
  • Bus Shelter
  • Bus Station

C

  • Cafe
  • Camping Site
  • Canal
  • Car Park
  • Car Space
  • Car Wash
  • Caravan
  • Caravan Centre
  • Caravan Site
  • Castle
  • Cattery
  • Chalet
  • Cinema
  • Clay pigeon club
  • Clinic
  • Club
  • Coastguard Station
  • College
  • Common Room
  • Communications
  • Community Care
  • Community centre
  • Coup
  • Court House
  • Crematorium
  • Cricket Club
  • Curling Rink

D

  • Dairy
  • Day Centre
  • Day Nursery
  • Depot
  • Display Area
  • Distillery
  • District Heating
  • Dock

E

  • Electricity
  • Entertainment Centre
  • Exhibition Venue

F

  • Factory
  • Ferry Terminal
  • Fire Station
  • Fishing Hut
  • Fishings
  • Football Ground
  • Fuel Tank
  • Funeral Parlour

G

  • Gallery
  • Garage
  • Garden
  • Garden Centre
  • Gas
  • Gauging Station
  • Golf Club
  • Golf Driving Range
  • Grazings
  • Ground
  • Guest House

H

  • Hall
  • Hangar
  • Harbour
  • Heliport
  • Historic Building
  • Holiday Hut
  • Home
  • Hospital
  • Hostel
  • Hotel
  • Hub
  • Hut

I

  • Ice Rink

J

  • Jetty

K

  • Kennels
  • Kiosk

L

  • Laboratory
  • Laundry
  • Leisure Centre
  • Library
  • Lifeboat Station
  • Lighthouse
  • Lobster Pond
  • Lock-up

M

  • Maltings
  • Market
  • Mast
  • Military Facility
  • Minerals
  • Monitoring Site
  • Monument
  • Mortuary
  • Museum

O

  • Observatory
  • Office
  • Oil
  • Oil Tank
  • Outdoor Centre

P

  • Park
  • Pavilion
  • Peat Moss
  • Petrol Station
  • Pier
  • Pigeon Loft
  • Pipeline
  • Place of Worship
  • Plant
  • Play Centre
  • Playing Field
  • Police Station
  • Post Office
  • Premises
  • Prison
  • Public House
  • Public Toilet
  • Putting Green

Q

  • Quarry

R

  • Race Track
  • Racecourse
  • Radar Station
  • Radio Station
  • Railway
  • Recreation Ground
  • Religious Centre
  • Research Centre
  • Restaurant
  • Retail Warehouse
  • Riding School
  • Rifle Range

S

  • Sailing Club
  • Salon
  • Sand & Gravel
  • Sawmill
  • School
  • Self Catering
  • Septic Tank
  • Service Station
  • Shooting Range
  • Shootings
  • Shop
  • Showhouse
  • Showroom
  • Site
  • Site Huts
  • Ski Club
  • Slipway
  • Snack Bar
  • Snooker Club
  • Sorting Office
  • Sports Centre
  • Sports Ground
  • Squash Club
  • Stable
  • Stadium
  • Stance
  • Store
  • Stud farm
  • Studio
  • Sui Generis
  • Surgery
  • Swimming Pool

T

  • Taxi Rank
  • Telecommunications
  • Tennis Club
  • Theatre
  • Time Share Units
  • Traffic Monitoring
  • Training Centre

U

  • University

V

  • Visitor Centre

W

  • Warehouse
  • Waste
  • Waste Water treatment
  • Water
  • Weighbridge
  • Workshop

Y

  • Yard
  • Youth Hostel

Table C.2: Description of property classes

Shops - Shop, supermarket, post office, garden centre and other retail premises

Public Houses - Public house, bar, wine bar, restaurant and other licensed premises

Offices - Office, bank, ATM, laboratory, surgery and other administrative premises

Hotels etc. - Hotel, guest house, motel, B&B and self-catering accommodation

Industrial subjects - Premises used for the manufacture, modification or storage of goods i.e. the legislative definition of "industrial" e.g. bakery, dairy, brewery, cold store, depot, engineering works, factory, garage, jetty, mill, oil storage, depot, sorting office, repeater station, refuse disposal works, warehouse, wind turbine, workshop.

Leisure & Entertainment - Premises used for leisure purposes e.g. cinema, clubhouse, swimming pool, recreation ground, visitor centre, golf course, night club, bingo hall

Garages & Petrol Stations - Filling station, motor vehicle garage, service station, bus depot, filling station, tyre depot

Cultural - Art gallery, museum, ancient monument, theatre, library, and other premises used for cultural activities

Sporting Subjects - Premises primarily used for sporting activities e.g. sports pitches, sports stadiums, running and cycling tracks

Education & Training - School, college, residential school, university, nursery

Public Service subjects - Premises owned and operated by public bodies e.g. airport, bus station, bus shelter, community centre, courthouse, fire station, prison

Communications (non-formula) - Radio, television and telephone infrastructure e.g. aerial, radar station, telephone exchange, telecommunications, telecom relay station

Quarries, Mines, etc. - Mines, quarries and associated sites e.g. bing, colliery, minerals, quarry, peat

Petrochemical - Subjects related to the processing, transport and storage of petrochemicals e.g. Gas terminal, oil terminal, refinery, pipeline, tank, farm

Religious - Religious buildings and associated subjects e.g. burial ground, chapel, church, temple, mosque

Health & Medical - Premises used for the medical treatment of people and animals e.g. clinic, health centre, hospital, nursing home, veterinary surgery

Other - Subjects not classified into the other categories e.g. market, car park, grotto, pier, stable, showground, weather station

Care Facilities - Premises used for the care of people and animals e.g. Residential home, home, day nursery, hostel, soup kitchen, respite care centre, cattery

Advertising - Sites used for the display of advertisements e.g. advertising station, advertising shelter, electro map

Statutory Undertaking - Subjects which are currently formula-valued e.g. electricity undertaking, rail undertaking, water undertaking

Figure C.1: The distribution and change in turnover 2016-2019, by survey RV band
Two box and whisker plots show the mean and distribution of average turnover and percentage change in turnover for each rateable value band in the survey.
Figure C.2: Full time equivalent employment 2016-2019, by survey RV band
Two box and whisker plots show the mean and distribution of employment and percentage change in employment for each rateable value band in the survey.
Table C.3: Survey responses by key date and industry
  Budget Mass gatherings Chancellor's announcement Lockdown University access September Total
Accommodation and Food Services 33 6 13 10 8 22 92
Agriculture, Forestry and Fishing 2 0 4 7 6 8 27
Business Services 10 4 15 4 9 4 46
Finance and Insurance services 7 0 1 1 1 0 10
Manufacturing 6 6 5 1 6 4 28
Other Services 25 3 18 13 22 15 96
Public Administration, Education, Health 4 0 5 2 8 6 25
Retail & Wholesale 33 3 18 9 16 9 88
Transport, Storage and Communication 1 0 3 3 5 3 15
Total 121 22 82 50 81 71 427
Table C.4: Survey responses by key date and age
  Budget Mass gatherings Chancellor's announcement Lockdown University access September Total
0-5 22 3 16 9 16 7 73
5-10 18 4 9 8 13 11 63
10+ 81 15 57 33 55 52 293
Total 121 22 82 50 84 70 429
Table C.5: Survey responses by key date and employees
  Budget Mass gatherings Chancellor's announcement Lockdown University access September Total
None 13 0 4 3 10 3 33
1-5 62 9 36 16 33 38 194
5-10 26 4 12 8 14 13 77
10-20 12 6 9 3 10 8 48
20-50 3 2 2 3 5 6 21
50+ 2 1 4 1 1 0 9
Total 118 22 67 34 73 68 382
Figure C.3: Industry and age of surveyed businesses within sampling business category
Two bar charts show the breakdown of each sampling category by industry and by age of business.
Figure C.4: Turnover and employment of surveyed businesses within sampling business categories
Two bar charts show the breakdown of each sampling category by turnover and employment.

Contact

Email: ndr@gov.scot

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