Non-Domestic Rates Relief Statistics 2021
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 10 below shows the number of non-zero-rated properties, and the total rateable value, on the Valuation Roll as at 1 June 2021. Tables L and M in the additional tables workbook shows a breakdown of the number of properties and rateable value by local authority and property class.
| Local Authority | Number of Properties | Rateable Value (£m) |
|---|---|---|
| Aberdeen City | 9,800 | 586.8 |
| Aberdeenshire | 13,200 | 295.4 |
| Angus | 5,390 | 80.2 |
| Argyll & Bute | 9,620 | 114.2 |
| City of Edinburgh | 22,950 | 931.2 |
| Clackmannanshire | 1,680 | 42.2 |
| Dumfries & Galloway | 10,070 | 142.2 |
| Dundee City | 5,890 | 188.2 |
| East Ayrshire | 4,600 | 82.2 |
| East Dunbartonshire | 2,410 | 66.4 |
| East Lothian | 3,780 | 80.7 |
| East Renfrewshire | 1,820 | 41.2 |
| Falkirk | 5,280 | 182.3 |
| Fife | 14,120 | 412.0 |
| Glasgow City | 27,480 | 982.8 |
| Highland | 20,180 | 383.1 |
| Inverclyde | 2,430 | 54.0 |
| Midlothian | 3,060 | 87.4 |
| Moray | 5,200 | 126.5 |
| Na h-Eileanan Siar | 2,810 | 27.0 |
| North Ayrshire | 5,380 | 113.4 |
| North Lanarkshire | 10,310 | 288.8 |
| Orkney Islands | 2,600 | 29.2 |
| Perth & Kinross | 9,680 | 162.0 |
| Renfrewshire | 10,010 | 285.6 |
| Scottish Borders | 8,690 | 103.9 |
| Shetland Islands | 2,360 | 59.6 |
| South Ayrshire | 5,390 | 115.3 |
| South Lanarkshire | 10,630 | 745.8 |
| Stirling | 5,960 | 123.9 |
| West Dunbartonshire | 3,020 | 184.6 |
| West Lothian | 6,630 | 202.9 |
| Scotland | 252,430 | 7,320.8 |
Figures may not sum due to rounding. Numbers of properties or reliefs are rounded to the nearest 10. Values which are greater than zero but round down to zero are shown as "0", while actual zero values are shown as "–".
"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.
Zero-rated properties are excluded from this table.
Table 11 shows the number of zero-rated properties in receipt of relief, by relief and local authority area (for those local authorities which reported at least one zero-rated property receiving relief) at the 2021 snapshot. Around 90 zero-rated properties were in receipt of relief, of which the majority (80) were properties in Glasgow in receipt of Empty Property relief. These properties are excluded from all other tables in the publication.
| Local Authority | Exemption for unoccupied properties | Religious exemption | SBBS 1 | Mandatory Charity | Discretionary Charity | Total |
|---|---|---|---|---|---|---|
| Argyll & Bute | - | 0 | - | - | - | 0 |
| Dundee City | 0 | - | - | - | - | 0 |
| East Lothian | 10 | - | - | - | - | 10 |
| Glasgow City | 80 | - | - | 0 | 0 | 80 |
| Na h-Eileanan Siar | 0 | - | - | - | - | 0 |
| Perth & Kinross | - | - | 0 | - | - | 0 |
| Stirling | - | - | 0 | - | - | 0 |
| All | 80 | 0 | 0 | 0 | 0 | 90 |
Figures may not sum due to rounding. Numbers of properties or reliefs are rounded to the nearest 10. Values which are greater than zero but round down to zero are shown as "0", while actual zero values are shown as "–".
"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, included in this table, are excluded from all other tables (except where noted otherwise).
1. Since 1 April 2020, properties which are not in active occupation are not eligible for SBBS relief.
Contact
Email: lgfstats@gov.scot
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