Non-domestic rates relief statistics 2024

Relief awards by council area

Figure 2 shows the proportion of properties in each council area receiving relief, and the proportion of the total gross bill in each council area covered by reliefs. The number of properties receiving relief and the value of reliefs are presented in Table 4.

Figure 2: Proportion of properties receiving relief, and of the total gross bill accounted for by reliefs, by council area

Across Scotland, 61% of properties received some relief on 1 June 2024, ranging from 29% in Aberdeen City (2,830 properties) to 83% in the Orkney Islands (2,140 properties). More than 60% of non-domestic properties were in receipt of relief in 21 council areas. Fewer than five out of 55 designated utility entries received relief.

Reliefs accounted for around 17% of the total gross bill across Scotland. This ranged from 11% of the gross bill in Aberdeen City, with a total value of reliefs of £29 million, to 36% in Angus and Na h-Eileanan Siar, where the total values of reliefs were £16.8 million and £5.8 million respectively. In 22 council areas reliefs accounted for more than 17% of the gross bill.

The proportion of properties in each council area receiving 100% relief is shown in Figure 3. Across Scotland, 48% of properties on the valuation roll (121,790) were in receipt of 100% relief. This ranged from just under a quarter in Aberdeen City (2,280 properties), to more than three quarters in the Orkney Islands (1,960 properties).

Figure 3: Proportion of properties receiving 100% relief, by council area

Table 5 shows the number of properties receiving 100% relief, and the value of reliefs awarded to those properties, by council area. In addition to Tables 4 and 5, Tables A, C, D, E, F, and G in the Additional Tables workbook include breakdowns by council area.