Non-Domestic Rates Relief Statistics 2020

Key points

(as at 1 July 2020)

• Almost three quarters (74%) of non-domestic properties were receiving a relief other than the 1.6% universal relief as at 1 July 2020, up from 64% as at 31 May 2019. Most of these (70% of all properties) were receiving 100% relief.
• The total value of all reliefs awarded as at 1 July 2020 was £1,679m, of which £965m is attributable to reliefs introduced to support businesses through the COVID-19 pandemic (though in some instances the COVID-19 reliefs may have displaced a previous relief).
• As at 1 July 2020, 200,640 reliefs (excluding the 1.6% universal relief) were awarded to a total of 186,600 properties, with a total value of £1,618m.
• 174,730 properties (70% of the Valuation Roll) received reliefs accounting for 100% of their gross bill. Of these, 117,420 were in receipt of 100%^[7] Small Business Bonus Scheme (SBBS) relief, and 23,760 received 100%^[7] RHL relief.
• Three reliefs (SBBS, Charity and RHL) accounted for 87% of the number of all reliefs awarded (excluding the 1.6% universal relief), and for 84% of the value of all reliefs awarded.
• RHL relief accounted for 14% of all reliefs awarded, but 54% of the value of all reliefs. Conversely, SBBS accounted for 63% of all reliefs awarded, but only 17% of the value of all reliefs.
• Reliefs accounted for nearly half (49%) of the total gross Non-Domestic Rates bills in Scotland (excluding utilities). This is a significant increase compared to 22% in 2019, and is largely a result of RHL relief.
• 125,980 properties were in receipt of SBBS relief as at 1 July 2020, 5,560 more than as at the snapshot date (31 May) in 2019. It is possible that the number of properties in receipt of SBBS would have been greater in 2020 but for the introduction of RHL relief: 990 properties were in receipt of 100% SBBS as at 31 May 2019, but had switched to 100%^[7] RHL relief by 1 July 2020.
• 28,400 properties in receipt of 100% relief were receiving partial or full RHL relief. 21,190 of these properties were on the Valuation Roll but were not receiving any relief as at 31 May 2019, while 1,820 were already previously receiving 100% relief, and 4,550 properties were receiving relief of less than 100% as at 31 May 2019. A further 840 properties in receipt of RHL relief were newly added to the Valuation Roll since the snapshot date in 2019.