Non-domestic rates relief statistics 2024

Summary

On 1 June 2024, 153,940 properties were in receipt of relief from non-domestic rates. This accounts for 61% of non-domestic properties on the valuation roll. The total value of all reliefs was £727 million.

There were 121,790 properties, or 48% of those on the valuation roll, receiving an exemption from rates or a 100% relief. The total value of reliefs awarded to these properties was almost £520 million.

Small Business Bonus Scheme (SBBS) relief was awarded to 112,720 properties, accounting for a value of £239 million. 96,250 properties were awarded 100% SBBS relief, with a value of £208 million. A further 1,060 properties had SBBS relief combined with another relief summing to 100%.

Over 19,000 properties received General Revaluation Transitional Relief, protecting them from large increases in gross non-domestic rates bills as a result of the 2023 revaluation. There were 6,800 properties receiving Small Business Transitional Relief, with a total value of £20 million.  

This publication provides statistics on reliefs and exemptions from non-domestic rates which were in place on 1 June 2024. The figures in this publication are based on the Billing System Snapshot, an annual property-level data return provided to the Scottish Government by councils. Values of reliefs are estimates based on the reliefs in place on the snapshot date. The values of reliefs reported are the total values of reliefs, funded by both the Scottish Government and by councils.

Zero-rated properties are excluded from all figures, except in table 13.