Non-Domestic Rates Relief Statistics 2022

About this publication

This publication provides a snapshot of the reliefs and exemptions from non-domestic rates (NDR) that were in place on 1 July 2022.

The data in this publication is derived from the Billing System Snapshot, a property-level dataset of all reliefs in place at the snapshot date, provided to the Scottish Government by local authorities who administer non-domestic rates. This data was matched with the Valuation Roll, maintained by the Scottish Assessors, to access more information about the individual properties in receipt of reliefs.

Some properties reported in the billing snapshot are zero-rated (have their rateable value set to 0, e.g. while under reconstruction). These properties are excluded from tables and figures in this publication, unless stated otherwise.

The Retail, Hospitality and Leisure (RHL) relief was in place for the first three months of 2022-23. This relief expired on 30 June 2022 for all properties, and is not included in this publication, except in Table 13.

Detailed information on non-domestic rates and reliefs can be found in the background notes of this publication, in information on non-domestic rates relief on mygov.scot, and in the detailed guidance for local authorities published in Local government finance circular 04/2022.

This publication is accompanied by two workbooks. The "publication tables" workbook contains the tables presented in the body of the publication, some of which are expanded to include data for previous years, or to include additional columns which have been omitted from the body of the publication for presentational reasons. The "additional tables" workbook contains more detailed breakdowns of some figures presented in this publication and the publication tables.

Relief values

The figures presented in this publication report the relief awards in place at the snapshot date, as if they were in place for the entire year. These figures are likely to differ from the final, audited values of reliefs in 2022-23.

Reliefs may be awarded and backdated, and some awards may be cancelled before the end of the year. Any changes made after 1 July 2022 (regardless of whether they are backdated, cancelled or expired before 1 July 2022), are not included in this publication.

The rateable values of properties may also change, changing the tax base and thus changing values of reliefs.

The values of reliefs presented here include the mandatory reliefs and the full values of the discretionary reliefs awarded by local authorities, and not just the part of the discretionary reliefs that are funded by the Scottish Government. Some discretionary reliefs are partly or fully funded by local authorities, and other sources of non-domestic rates income data present only the Scottish Government's contribution to the value of reliefs. For instance, Scottish Local Government Financial Statistics (SLGFS) show final, audited relief values, which are the actual values of the reliefs for the entire year, and unlike the relief values in this publication, include only the Scottish Government's contribution to the value of discretionary reliefs. Final audited figures for 2022-23 are expected to be published in SLGFS in early 2024.

Reporting conventions

Figures showing numbers of properties or reliefs have been rounded to the nearest ten. Numbers greater than zero but which round down to zero are shown as [low]. Actual zero values (both counts and values) are shown as 0. Some figures may not sum due to rounding. Figures showing proportions and relief values have not been rounded.

Reliefs reported as being awarded to zero-rated properties are excluded from this table, except where noted otherwise. Zero-rated properties are those which have their rateable values set to 0, e.g. properties under reconstruction. For more information on zero-rated properties in receipt of relief, please see Table 12.

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.

The term properties is used for lands and heritages listed as separate entries on the Valuation Roll – most of which are buildings such as shops, offices, warehouses, and self-catering properties, though a small number may be land, for example shooting rights and car parks.

Notes to tables

A number of notes apply to tables in this publication and the associated workbooks. The definitions and explanations for these notes can be found in the Background Notes section of this publication, and in the 'Notes to tables' sheet in each workbook.