Non-Domestic Rates Relief Statistics 2020
This publication provides statistics on the numbers of recipients and values of Non-Domestic Rates reliefs in Scotland, including breakdowns by relief, property type and local authority area, and additional information on SBBS and reliefs introduced to support businesses through the pandemic.
Non-Domestic Rates reliefs as at 1 July 2020
Numbers and types of reliefs awarded as at 1 July 2020, and comparison with 2019
Table 1 shows the number of properties in receipt of relief, and the number of reliefs awarded as at the snapshot dates in 2019 (31 May) and 2020 (1 July). The total number of reliefs awarded (excluding the 1.6% universal relief) increased from 169,760 in 2019 to 200,640 in 2020, increasing by 18%, while the total number of properties in receipt of relief (excluding the 1.6% universal relief) increased from 158,690 in 2019 to 186,600 in 2020 (an increase of 18%).The proportion of properties on the Valuation Roll in receipt of relief increased from 64% to 74%. Likewise, the number of properties receiving 100% relief increased from 142,610 in 2019 to 174,730 in 2020 (an increase of 23%).
Most of the properties receiving 100% relief were in receipt of SBBS relief; the proportion of properties on the Valuation Roll receiving 100%[8] SBBS relief increased from 44% in 2019 to 47% in 2020.
Figure 1 shows the proportion of reliefs awarded and the proportion of the total value of reliefs by relief. SBBS accounted for the highest proportion of the number of all reliefs awarded (63%), followed by RHL relief (14%) and Charity relief (10%). RHL relief accounted for more than half (54%) of the value of all reliefs awarded, followed by SBBS relief at 17%, and Charity relief at 14%.
Figures may not sum due to rounding. The number of reliefs excludes the 1.6% universal relief. Charity relief includes both the mandatory and discretionary elements. Empty property relief includes relief for unoccupied properties, exemptions for empty historic properties, and other exemptions for unoccupied properties.
| 2019 (as at 31 May) |
2020 (as at 1 July) |
|
|---|---|---|
| Number of properties on Valuation Roll | 254,820 | 257,470 |
| of which non-zero-rated properties 1 | 248,240 | 250,940 |
| Number of non-zero-rated properties receiving one or more reliefs 2 | 158,690 | 186,600 |
| Proportion of non-zero rated properties receiving one or more reliefs 2 | 64% | 74% |
| Number of non-zero-rated properties receiving 100% relief 3 | 142,610 | 174,730 |
| of which 100% Small Business Bonus Scheme (SBBS) relief | 111,040 | 117,420 |
| of which 100% Retail Hospitality and Leisure (RHL) relief | 23,760 | |
| of which 100% other relief 4 | 29,290 | 27,720 |
| of which a combination of SBBS and RHL relief 5 | 3,290 | |
| of which a combination of SBBS and other relief 4 | 2,280 | 1,190 |
| of which a combination of RHL and other relief 4 | 1,360 | |
| Proportion of non-zero-rated properties receiving 100% relief | 57% | 70% |
| of which 100% Small Business Bonus (SBBS) relief | 44% | 47% |
| of which 100% Retail Hospitality and Leisure (RHL) relief | 9% | |
| of which 100% other relief 4 | 11% | 11% |
| of which a combination of SBBS and RHL relief 5 | 1% | |
| of which a combination of SBBS and other relief 4 | 1% | 0% |
| of which a combination of RHL and other relief 4 | 1% | |
| Total number of reliefs awarded 6, 7, 8 | 169,760 | 200,640 |
Figures may not sum due to rounding. Numbers of reliefs awarded and number of recipients/properties rounded to the nearest 10.
"Properties" refers to subjects listed as separate entries in the Valuation Roll, and includes shops, offices, warehouses, but also self-catering properties, properties that do not necessarily contain buildings, etc.
The total number of reliefs awarded is greater than the number of properties receiving relief as some properties may be in receipt of more than one relief.
1. Zero-rated properties are those which have their rateable values set to 0, e.g. possibly while under reconstruction.
2. For 2020, this excludes properties receiving only the 1.6% universal relief.
3. For 2020, '100% relief' is effectively a 98.4% relief, combined with the 1.6% universal relief awarded to every property.
4. Other reliefs include all reliefs except SBBS and RHL relief.
5. Also includes properties where RHL, SBBS, 1.6% universal relief, and another relief combine to 100%.
6. The total number of reliefs awarded is greater than the number of properties in receipt of relief as some properties receive more than one type of relief.
7. Reliefs reported as being awarded to zero-rated properties are excluded. 8. Excluding the 1.6% universal relief for 2020.
Number, proportion and value of reliefs by relief
Table 2 shows the number, proportion and value of reliefs awarded by relief at the snapshot date in 2020.
The most frequently awarded relief was SBBS relief, followed by RHL relief, Charity relief, and the reliefs and rates exemptions awarded to unoccupied properties. Combined, these reliefs accounted for 94% of all reliefs awarded as at 1 July 2020, and were awarded to seven out of ten properties on the Valuation Roll.
The value of all reliefs awarded, including the 1.6% universal relief, was £1,679m, compared to £738m at the 2019 snapshot. This includes reliefs funded both by the Scottish Government and by local authorities. RHL relief had the highest value of all reliefs, at over £900m. This is followed by SBBS at £279m, and mandatory and discretionary Charity relief at £233m. A large proportion of this increase is a result of the COVID-19 reliefs, the value of which was at £965m. However, these reliefs will have in part displaced previously awarded reliefs (e.g. a property previously receiving 25% SBBS relief could now be receiving 100% RHL relief instead); hence the overall increase in the value of reliefs is lower than the value of COVID-19 reliefs.
Further details on RHL relief and the 1.6% universal relief, are available on pages 22 to 27, and further details on the SBBS relief are presented on pages 15 to 21.
| Relief | Number of reliefs awarded | Reliefs awarded by type as a proportion of all reliefs (except 1.6% universal) awarded | Proportion of all properties on the Valuation Roll that receive relief | Relief Value 1 (£m) |
|---|---|---|---|---|
| Small Business Bonus Scheme (SBBS) relief | 125,980 | 62.8% | 50.2% | 279.2 |
| Retail, Hospitality and Leisure (RHL) relief | 28,400 | 14.2% | 11.3% | 904.2 |
| Charity relief | 20,370 | 10.2% | 8.1% | 233.3 |
| of which mandatory | 11,890 | 5.9% | 4.7% | 204.4 |
| of which discretionary 2 | 8,480 | 4.2% | 3.4% | 28.9 |
| Empty Property relief and exemptions | 14,060 | 7.0% | 5.6% | 64.8 |
| Religious exemptions | 4,570 | 2.3% | 1.8% | 26.4 |
| Rural relief | 2,210 | 1.1% | 0.9% | 4.0 |
| of which mandatory | 360 | 0.2% | 0.1% | 0.7 |
| of which discretionary 2 | 1,850 | 0.9% | 0.7% | 3.3 |
| Disabled Rates relief | 1,930 | 1.0% | 0.8% | 64.3 |
| Sports Club relief | 1,510 | 0.8% | 0.6% | 14.2 |
| of which mandatory | 180 | 0.1% | 0.1% | 1.5 |
| of which discretionary 2 | 1,330 | 0.7% | 0.5% | 12.7 |
| of which up to 20% top-up on mandatory relief | 60 | 0.0% | 0.0% | 0.1 |
| of which up to 100% fully discretionary | 1,260 | 0.6% | 0.5% | 12.6 |
| Day Nursery relief | 730 | 0.4% | 0.3% | 9.4 |
| Business Growth Accelerator (BGA) relief | 240 | 0.1% | 0.1% | 10.4 |
| of which unoccupied new builds | 30 | 0.0% | 0.0% | 1.6 |
| of which occupied new build | 140 | 0.1% | 0.1% | 7.4 |
| of which improvements | 70 | 0.0% | 0.0% | 1.5 |
| Renewable Energy relief | 230 | 0.1% | 0.1% | 4.4 |
| Fresh Start relief | 160 | 0.1% | 0.1% | 2.0 |
| Lighthouse relief | 150 | 0.1% | 0.1% | 0.5 |
| Enterprise Areas relief | 100 | 0.1% | 0.0% | 0.6 |
| District Heating relief | 10 | 0.0% | 0.0% | 0.4 |
| Transitional relief 6 | 0 | 0.0% | 0.0% | 0.0 |
| Mobile Masts relief | 0 | 0.0% | 0.0% | 0.0 |
| All reliefs (excluding 1.6% universal relief) | 200,640 | 100.0% | 74.4% | 1,618.0 |
| 1.6% Universal relief | 250,940 | 100.0% | 60.7 | |
| All reliefs including 1.6% universal relief | 451,580 | 100.0% | 1,678.8 |
Figures may not sum due to rounding. Numbers of reliefs awarded and number of recipients/properties rounded to the nearest
10. "Properties" refers to subjects listed as separate entries in the Valuation Roll, and includes shops, offices, warehouses, but also properties that do not necessarily contain buildings such as shooting rights, self-catering properties, etc.
Reliefs reported as being awarded to zero-rated properties have been excluded from the table. New Fibre, Hardship, and Stud
Farm reliefs, as well as local reliefs awarded under the Community Empowerment Act 2015 are not included in this table as they had no recipients as at the snapshot date.
1. The relief values are the awards given as at the snapshot date, and do not necessarily reflect the cost of a given award over the full year, for example some reliefs may be awarded later in the year and backdated, while some may have been cancelled before the snapshot date, or may be cancelled before the end of the year.
2. For all discretionary reliefs, the value includes both the Scottish Government's contribution and the councils' own contribution to the cost.
Notes 3, 4, 5 relate to 2018 and 2019 figures, available in the associated Excel workbook. 6. As hospitality properties in 2020 are all eligible for RHL relief, which cannot be combined with transitional relief, the amount of transitional relief awarded has decreased more than it otherwise would have.
Reliefs awarded by Local Authority
Table 3 shows the number and proportion of properties in receipt of relief, the relief value and the proportion of gross bills in receipt of relief, by local authority at the snapshot date in 2020. Table 3 in the associated Excel workbook also contains figures for 2018 and 2019.
Nearly three quarters (74%) of all properties on the Valuation Roll were receiving a relief other than the 1.6% universal relief as at 1 July 2020 – this compares with 64% as at 31 May 2019. In nine local authorities, more than eight in ten properties were in receipt of a relief other than the 1.6% universal relief; the highest proportions of properties receiving relief were in Orkney (86%) and Argyll and Bute (84%), while the lowest could be found in Aberdeen City (46%) and Renfrewshire (just under 50%).
Aberdeen City and Renfrewshire, along with the City of Edinburgh, Midlothian, and South Ayrshire, have seen the largest increases in the total value of reliefs between 2019 and 2020 – all increased by more than 140% compared with an average increase of 127% across all of Scotland (see the expanded version of Table 3 in the associated Excel workbook). The largest percentage increase in recipient numbers occurred in the City of Edinburgh (30%) and South Lanarkshire (28%) compared to a Scottish average of 18%.
In total, reliefs accounted for nearly half (49%) of the total gross bill for all non-domestic properties excluding designated utilities. This is a significant increase compared to 22% in 2019 (as shown in the expanded version of Table 3 in the associated Excel workbook) and is largely a result of RHL relief. The largest increases occur in Renfrewshire, the City of Edinburgh, South Ayrshire, East Renfrewshire, and Midlothian, all of which saw the value of all reliefs as a proportion of the total gross bill has increased by more than 33 percentage points.
A detailed breakdown of the number of reliefs awarded for each relief and local authority is available in Table 3a in the associated Excel workbook, and the same breakdown of values of those reliefs is available in Table 3b.
| Local Authority | Number of properties receiving one or more reliefs in addition to the 1.6% universal relief 3 | Proportion of properties receiving one or more reliefs in addition to the 1.6% universal relief 3 | Value 1 (£m) of all reliefs (incl. 1.6% relief) awarded to properties receiving a relief other than 1.6% relief 4 | Value 1 (£m) of all reliefs including 1.6% universal relief 5 | Total value of reliefs 5 (including 1.6% universal relief) as a proportion of total gross bill 1, 2 for all properties on the Valuation Roll |
|---|---|---|---|---|---|
| Aberdeen City | 4,430 | 46% | 100.9 | 104.1 | 34% |
| Aberdeenshire | 10,510 | 80% | 50.6 | 52.2 | 34% |
| Angus | 4,380 | 82% | 21.3 | 21.5 | 52% |
| Argyll & Bute | 8,000 | 84% | 27.8 | 28.2 | 50% |
| City of Edinburgh | 16,430 | 71% | 285.6 | 288.5 | 60% |
| Clackmannanshire | 1,300 | 78% | 8.7 | 8.9 | 40% |
| Dumfries & Galloway | 8,220 | 81% | 33.4 | 34.0 | 46% |
| Dundee City | 4,450 | 76% | 59.0 | 59.6 | 61% |
| East Ayrshire | 3,390 | 76% | 22.7 | 22.9 | 55% |
| East Dunbartonshire | 1,820 | 75% | 19.8 | 20.0 | 58% |
| East Lothian | 3,010 | 80% | 20.4 | 20.7 | 50% |
| East Renfrewshire | 1,420 | 78% | 13.8 | 13.9 | 64% |
| Falkirk | 3,780 | 71% | 29.7 | 30.7 | 33% |
| Fife | 11,310 | 81% | 83.1 | 85.1 | 50% |
| Glasgow City | 20,240 | 74% | 272.9 | 276.5 | 54% |
| Highland | 16,160 | 81% | 83.8 | 85.6 | 50% |
| Inverclyde | 1,910 | 79% | 15.9 | 16.1 | 57% |
| Midlothian | 2,280 | 75% | 25.4 | 25.7 | 57% |
| Moray | 4,090 | 79% | 20.0 | 20.6 | 33% |
| Na h-Eileanan Siar | 2,230 | 80% | 6.8 | 6.9 | 51% |
| North Ayrshire | 4,390 | 82% | 29.3 | 29.8 | 51% |
| North Lanarkshire | 7,020 | 68% | 64.2 | 65.5 | 44% |
| Orkney Islands | 2,250 | 86% | 6.1 | 6.3 | 41% |
| Perth & Kinross | 7,690 | 80% | 46.8 | 47.4 | 57% |
| Renfrewshire | 4,910 | 50% | 65.2 | 66.5 | 60% |
| Scottish Borders | 7,020 | 83% | 25.9 | 26.3 | 49% |
| Shetland Islands | 1,800 | 76% | 6.9 | 7.3 | 23% |
| South Ayrshire | 4,200 | 79% | 34.2 | 34.6 | 59% |
| South Lanarkshire | 6,960 | 66% | 69.1 | 74.2 | 45% |
| Stirling | 4,150 | 70% | 34.7 | 35.1 | 56% |
| West Dunbartonshire | 2,160 | 72% | 18.9 | 20.2 | 50% |
| West Lothian | 4,710 | 72% | 43.3 | 44.2 | 42% |
| Scotland | 186,600 | 74% | 1,646.1 | 1,678.8 | 49% |
Figures may not sum due to rounding. Numbers of reliefs awarded and number of recipients/properties rounded to the nearest 10.
"Properties" refers to subjects listed as separate entries in the Valuation Roll, and includes shops, offices, warehouses, but also self-catering properties, properties that do not necessarily contain buildings, etc. Reliefs reported as being awarded to zero-rated properties have been excluded from the table. The total number of reliefs awarded is more than the number of relief recipients as some recipients (properties) can receive more than one relief. Table 3a in the associated Excel workbook shows the number of reliefs awarded by relief and local authority. Table 3b in the associated Excel workbook shows the value of reliefs by relief and local authority.
1. The relief values are the awards given as at the snapshot date, and do not necessarily reflect the cost of a given award over the full year, for example some reliefs may be awarded later in the year and backdated, while some may have been cancelled before the snapshot date, or may be cancelled before the end of the year.
2. Gross bills for 2020 exclude 32 out of the 33 designated utility entries which were not in receipt of relief other than the 1.6% universal relief, since this would distort the proportion for those local authorities that have designated utilities listed in their area. One utility which receives renewable energy relief is included as part of South Lanarkshire, which is responsible for electricity utilities.
3. Excludes properties receiving only the 1.6 universal relief.
4. Includes the value of the 1.6% universal relief awarded to properties receiving another relief. Excludes the value of the 1.6% universal relief awarded to properties receiving no other reliefs.
5. Includes all reliefs, including the 1.6% universal relief awarded to all properties.
Reliefs awarded by Property Class
Table 4 shows the proportion of properties within each class receiving a relief, and the value of those reliefs. In some classes, such as hotels, public houses, or leisure properties, nearly all properties were in receipt of RHL relief. It should be noted that the eligibility for reliefs is defined by use of property,[9] whereas the property class is a description of the type of properties – it is therefore possible that, for example, a property listed as a 'shop' was used to provide financial services and was therefore not eligible for RHL relief. The lowest proportions of properties receiving reliefs were in advertising properties, and those in the petrochemicals industry.
Table 4a, available in the associated Excel workbook, shows the breakdown of the number of reliefs by property class and relief, while Table 4b shows the values of those reliefs.
| Property Class | 31 May 2019 | 1 July 2020 | |||
|---|---|---|---|---|---|
| Proportion of properties in each class receiving one or more reliefs | Relief value 1 (£m) | Proportion of properties in each class receiving one or more reliefs (excluding 1.6% universal relief) |
Value 1 (£m) of all reliefs (incl. 1.6% relief) awarded to properties receiving a relief other than 1.6% relief 2 | Value 1 (£m) of all reliefs including 1.6% universal relief 3 | |
| Advertising | 8% | 0.1 | 7% | 0.1 | 0.2 |
| Care Facilities | 86% | 53.3 | 87% | 55.0 | 55.1 |
| Communications | 16% | 0.1 | 17% | 0.1 | 0.3 |
| Cultural | 86% | 24.6 | 95% | 29.1 | 29.1 |
| Education and Training | 35% | 86.0 | 35% | 85.5 | 88.5 |
| Garages and Petrol Stations | 69% | 6.9 | 80% | 22.1 | 22.4 |
| Health and Medical | 51% | 22.4 | 54% | 22.0 | 23.5 |
| Hotels | 68% | 17.5 | 98% | 139.6 | 139.7 |
| Industrial Subjects | 61% | 90.3 | 64% | 110.8 | 119.1 |
| Leisure, Entertainment, Caravans, etc. | 86% | 85.1 | 98% | 142.1 | 142.2 |
| Offices | 59% | 112.9 | 61% | 108.9 | 115.3 |
| Other | 47% | 13.7 | 47% | 15.9 | 16.9 |
| Petrochemical | 7% | 0.0 | 8% | 0.1 | 1.1 |
| Public Houses | 41% | 8.0 | 98% | 60.0 | 60.1 |
| Public Service Subjects | 56% | 44.3 | 61% | 68.1 | 69.9 |
| Quarries, Mines, etc. | 31% | 0.4 | 31% | 0.4 | 0.5 |
| Religious | 87% | 25.5 | 86% | 25.5 | 25.6 |
| Shops | 66% | 130.5 | 94% | 743.2 | 744.0 |
| Sporting Subjects | 72% | 8.0 | 76% | 13.4 | 13.4 |
| Statutory Undertaking | 32% | 8.6 | 26% | 4.1 | 11.9 |
| All | 64% | 738.2 | 74% | 1,646.1 | 1,678.8 |
Figures may not sum due to rounding. Numbers of reliefs awarded and number of recipients/properties rounded to the nearest
10. "Properties" refers to subjects listed as separate entries in the Valuation Roll, and includes shops, offices, warehouses, but also self-catering properties, properties that do not necessarily contain buildings, etc. Reliefs reported as being awarded to zero-rated properties have been excluded from the table. Table 4a in the associated Excel workbook shows the number of reliefs awarded by relief and property class. Table 4b in the associated Excel workbook shows the value of reliefs by relief and property class.
1. The relief values are the awards given as at the snapshot date, and do not necessarily reflect the cost of a given award over the full year, for example some reliefs may be awarded later in the year and backdated, while some may have been cancelled before the snapshot date, or may be cancelled before the end of the year.
2. Includes the value of the 1.6% universal relief awarded to properties receiving another relief. Excludes the value of the 1.6% universal relief awarded to properties receiving no other reliefs.
3. Includes all reliefs, including the 1.6% universal relief awarded to all properties.
Contact
Email: nikola.fanton@gov.scot
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