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.
Footnotes
1. Local Government Finance Circular 6/2021: https://www.gov.scot/publications/local-government-finance-circular-6-2021-non-domestic-rates-relief-for-2021to-2022/
2. The 2020 billing snapshot was delayed by a month to allow for the introduction and processing of reliefs introduced in response to the COVID-19 pandemic.
3. The Scottish Local Government Financial Statistics:
http://www.gov.scot/collections/local-government-finance-statistics/#scottishlocalgovernmentfinancialstatistics
4. Excluding the 1.6% universal relief awarded to all properties in 2020-21.
5. The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021: https://www.legislation.gov.uk/ssi/2021/151/made.
6. The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021: https://www.legislation.gov.uk/ssi/2021/151/made; The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020: https://www.legislation.gov.uk/ssi/2020/101/made
7. Coronavirus (COVID-19): summary of Scottish business support funding: https://www.gov.scot/publications/coronavirus-covid-19-summary-of-scottish-business-support-funding/
8. The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 ensures that specific reliefs, that would be considered a "subsidy" under Article 3.2.4 or 3.3.3 of Chapter 3 (subsidy control) of Title XI of Heading One in Part Two of the EU-UK Trade and Cooperation Agreement (TCA), are aligned with the lower subsidy threshold established by the TCA. The specified reliefs are Renewables relief, Enterprise Areas relief, Mobile Mast relief, Rural relief, District Heating relief, Transitional relief and Day Nursery relief.
9. Local Government Finance Circular 6/2021:
https://www.gov.scot/publications/local-government-finance-circular-6-2021-non-domestic-rates-relief-for-2021to-2022/
10. Billing System Snapshot guidance for data suppliers:
https://www.gov.scot/publications/billing-system-snapshot/
11. The Scottish Local Government Financial Statistics:
http://www.gov.scot/collections/local-government-finance-statistics/#scottishlocalgovernmentfinancialstatistics
12. The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021: https://www.legislation.gov.uk/ssi/2021/151/made
Contact
Email: lgfstats@gov.scot
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