Non-Domestic Rates Relief Statistics 2022
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.
Annex
Valuation Roll as at 1 July 2022
Table 11 shows the number of non-zero-rated properties, and their total rateable value, on the Valuation Roll as at 1 July 2022. Tables L and M in the additional tables workbook show a breakdown of the number of properties and rateable value by local authority and property class.
| Local authority | Number of Properties | Rateable Value (£ millions) |
|---|---|---|
| Aberdeen City | 9,760 | 577.5 |
| Aberdeenshire | 13,260 | 300.1 |
| Angus | 5,420 | 79.2 |
| Argyll & Bute | 9,580 | 112.2 |
| City of Edinburgh | 23,250 | 930.1 |
| Clackmannanshire | 1,700 | 42.1 |
| Dumfries & Galloway | 10,130 | 144.3 |
| Dundee City | 6,070 | 188.5 |
| East Ayrshire | 4,600 | 82.4 |
| East Dunbartonshire | 2,390 | 65.9 |
| East Lothian | 3,810 | 119.7 |
| East Renfrewshire | 1,810 | 41.4 |
| Falkirk | 5,330 | 180.0 |
| Fife | 13,980 | 405.8 |
| Glasgow City | 27,580 | 983.2 |
| Highland | 20,310 | 381.6 |
| Inverclyde | 2,430 | 54.7 |
| Midlothian | 3,050 | 86.5 |
| Moray | 5,310 | 124.1 |
| Na h-Eileanan Siar | 2,850 | 27.1 |
| North Ayrshire | 5,430 | 112.7 |
| North Lanarkshire | 10,460 | 287.0 |
| Orkney Islands | 2,620 | 29.0 |
| Perth & Kinross | 9,750 | 160.5 |
| Renfrewshire | 10,030 | 285.5 |
| Scottish Borders | 8,800 | 102.9 |
| Shetland Islands | 2,350 | 55.8 |
| South Ayrshire | 5,410 | 113.9 |
| South Lanarkshire | 11,020 | 694.2 |
| Stirling | 6,000 | 121.2 |
| West Dunbartonshire | 3,010 | 183.8 |
| West Lothian | 6,680 | 201.4 |
| Scotland | 254,170 | 7,274.3 |
Zero-rated properties
Table 12 shows the number of zero-rated properties in receipt of relief, by relief and local authority (for those local authorities which reported at least one zero-rated property receiving relief) at the 2022 snapshot. Around 90 zero-rated properties were in receipt of relief, of which the majority (80) were properties in Glasgow receiving an exemption for unoccupied properties. These properties are excluded from all other tables in the publication.
| Local authority | Religious exemption | Exemption for unoccupied properties | Charity | Total |
|---|---|---|---|---|
| Argyll & Bute | [low] | 0 | 0 | [low] |
| East Lothian | 0 | 10 | 0 | 10 |
| Fife | 0 | [low] | 0 | [low] |
| Glasgow City | 0 | 80 | [low] | 80 |
| All | [low] | 90 | [low] | 90 |
Retail, Hospitality and Leisure relief
The Retail, Hospitality and Leisure (RHL) relief was available until 30 June 2022, for properties in the retail, hospitality and leisure sectors. This relief could be awarded up to 50% of the total gross bill for a property between 1 April and 30 June 2022, with a cap of £27,500 per ratepayer.
Table 13 displays the number of properties in each local authority which were in receipt of this relief as at 30 June 2022. This relief was discontinued after 30 June, and is not included in the 2022 figures in any other table in this publication.
The number of properties receiving this relief for 2022-23 may change, e.g. due to local authorities making adjustments for the ratepayer-level cap, or due to reliefs being awarded retrospectively.
| Local authority | Number of Properties |
|---|---|
| Aberdeen City | 320 |
| Aberdeenshire | 520 |
| Angus | 110 |
| Argyll & Bute | 410 |
| City of Edinburgh | 1,500 |
| Clackmannanshire | 40 |
| Dumfries & Galloway | 320 |
| Dundee City | 170 |
| East Ayrshire | 130 |
| East Dunbartonshire | 60 |
| East Lothian | 140 |
| East Renfrewshire | 50 |
| Falkirk | 170 |
| Fife | 790 |
| Glasgow City | 690 |
| Highland | 730 |
| Inverclyde | 70 |
| Midlothian | 100 |
| Moray | 130 |
| Na h-Eileanan Siar | 30 |
| North Ayrshire | 150 |
| North Lanarkshire | 270 |
| Orkney Islands | 90 |
| Perth & Kinross | 230 |
| Renfrewshire | 140 |
| Scottish Borders | 100 |
| Shetland Islands | 60 |
| South Ayrshire | 320 |
| South Lanarkshire | 420 |
| Stirling | 270 |
| West Dunbartonshire | 80 |
| West Lothian | 270 |
| Scotland | 8,850 |
Please note:
- The RHL relief was available until 30 June 2022. It is not included, for 2022, in any other table in this publication.
- The RHL relief was available from April to June 2022 as a 50% relief for eligible properties, up to a maximum value of £27,500 per ratepayer.
Contact
Email: lgfstats@gov.scot
There is a problem
Thanks for your feedback