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.
Annex
Table 11 below shows the number of non-zero-rated properties, and the total rateable value, on the Valuation Roll as at 1 July 2020. Table 11a in the associated Excel workbook shows a breakdown of the number of properties by local authority and property class, while table 11b shows the total rateable value by local authority and property class.
| Local Authority | Number of Properties | Rateable Value (£m) |
|---|---|---|
| Aberdeen City | 9,700 | 595.95 |
| Aberdeenshire | 13,170 | 296.96 |
| Angus | 5,350 | 80.71 |
| Argyll & Bute | 9,480 | 111.29 |
| City of Edinburgh | 22,980 | 933.89 |
| Clackmannanshire | 1,680 | 42.63 |
| Dumfries & Galloway | 10,140 | 143.13 |
| Dundee City | 5,840 | 189.45 |
| East Ayrshire | 4,460 | 81.13 |
| East Dunbartonshire | 2,430 | 67.14 |
| East Lothian | 3,780 | 81.14 |
| East Renfrewshire | 1,820 | 42.38 |
| Falkirk | 5,320 | 185.05 |
| Fife | 14,050 | 418.17 |
| Glasgow City | 27,230 | 993.40 |
| Highland | 20,060 | 379.29 |
| Inverclyde | 2,430 | 55.02 |
| Midlothian | 3,040 | 87.22 |
| Moray | 5,160 | 122.27 |
| Na h-Eileanan Siar | 2,780 | 26.74 |
| North Ayrshire | 5,350 | 113.39 |
| North Lanarkshire | 10,320 | 292.35 |
| Orkney Islands | 2,600 | 30.20 |
| Perth & Kinross | 9,640 | 162.92 |
| Renfrewshire | 9,900 | 288.92 |
| Scottish Borders | 8,480 | 104.32 |
| Shetland Islands | 2,370 | 61.17 |
| South Ayrshire | 5,320 | 115.20 |
| South Lanarkshire | 10,630 | 743.87 |
| Stirling | 5,920 | 122.18 |
| West Dunbartonshire | 2,990 | 184.55 |
| West Lothian | 6,550 | 203.90 |
| Scotland | 250,940 | 7,355.93 |
Figures may not sum due to rounding. Numbers of 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. Excludes properties for which the rateable value is zero.
Table 12 below shows the number of zero-rated properties in receipt of relief, by relief and local authority area at the 2020 snapshot. Around 90 zero-rated properties were in receipt of relief, of which the majority (70) were properties in Glasgow in receipt of Empty Property relief. These properties are excluded from all other tables in the publication.
| Local Authority | SBBS | Mandatory Charity | Religious Exemption | Empty Property relief and exemptions | Discretionary Charity | Total |
|---|---|---|---|---|---|---|
| Argyll & Bute | - | - | 0 | - | - | 0 |
| Clackmannanshire | 0 | - | - | 0 | - | 0 |
| East Lothian | - | - | - | 10 | - | 10 |
| Fife | 0 | 0 | - | - | - | 0 |
| Glasgow City | - | 0 | - | 70 | 0 | 80 |
| Moray | - | - | - | 0 | - | 0 |
| All | 0 | 0 | 0 | 90 | 0 | 90 |
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 all other tables.
Contact
Email: nikola.fanton@gov.scot
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