Non-domestic rates relief statistics 2024

Overview of reliefs in place on 1 June 2024

On 1 June 2024, 153,940 non-domestic properties, 61% of those on the valuation roll, were receiving relief from non-domestic rates. The total value of the 183,410 reliefs in place was £727 million.

As shown in Figure 1, the most commonly awarded relief was Small Business Bonus Scheme (SBBS) relief, which accounted for 61% of all relief awards, and for a third of the value of all reliefs awarded.

Mandatory charity relief accounted for 6% of all relief awards, and for a third of the value of all reliefs, while the General Revaluation Transitional Relief accounted for 11% of relief awards, and just over 1% of the value of all reliefs.

Figure 1: Proportion of total reliefs awarded, by number and value

Nearly half of all properties on the valuation roll (121,790 or 48%) received 100% relief, and paid no rates at all. This is a decrease compared to 145,370 (57%) on 1 June 2022, primarily due to the effects of the 2023 revaluation, and the reforms to SBBS introduced from 1 April 2023.

More than 97,000 properties were in receipt of either 100% SBBS relief, or had SBBS relief combined with another relief to sum to 100%, compared to 116,000 on 1 June 2022.

The numbers and proportions of properties receiving relief or 100% relief are presented in Tables 2a and 2b.

In total, SBBS was awarded to 112,720 properties at varying levels, reducing their non-domestic rates bills by over £239 million.

Properties for which the revaluation or reforms of SBBS relief resulted in a reduction of SBBS awards are eligible for the Small Business Transitional Relief, which caps the increase in net bills in 2024-2025 to £1,200 above the 2022-2023 level. On 1 June 2024, 6,800 properties were receiving small business transitional relief, with a total value of £20 million.

All properties experiencing a large increase in rateable values at the 2023 revaluation are eligible for the General Revaluation Transitional Relief, which automatically caps increases in gross bills. We estimate that over 19,000 properties had their bills capped through the General Revaluation Transitional Relief, reducing their bills by almost £8 million.

From 1 April 2023, relief for unoccupied properties were devolved from the Scottish Government to councils.

On 1 June 2024, 11,270 properties were receiving a relief for unoccupied properties, with a total value of £26 million, compared to 15,860 properties on 1 June 2022, with a total value of £82 million.

It should be noted that this is a snapshot figure, and may vary significantly throughout the year as awards are cancelled, or made and backdated.

The number and total value of awards for each relief type are presented in Table 3. In addition, tables A, B, and H in the Additional Tables workbook include breakdowns by relief type.