Non-domestic rates relief statistics 2024

This publication shows various breakdowns of the reliefs in place on 1 June 2024, including estimates of their annual value. It is based on the annual Billing System Snapshot.


Relief awards by property class

Figure 4 and Table 6 show the proportion of properties receiving relief, and the value of reliefs as a proportion of the total gross bill, by property class. Table 7 shows the proportion of properties within each property class receiving 100% relief.

Religious properties had the highest proportion of properties reciving relief, over 87%, followed by cultural properties, leisure, entertainment, and caravan entries, sporting subjects, and care facilities, where over three quarters of properties received relief.

Figure 4: Proportion of properties receiving relief, and of the total gross bill accounted for by reliefs, by property class

Bar chart showing proportion of properties receiving relief by property class. Data is available in Table 6.

The lowest proportions by sector, with fewer than a third of properties receiving relief, were among education and training, communications, advertising, and petrochemical properties.

In addition to Tables 6 and 7, tables B, C, D, E, and F in the Additional Tables workbook include breakdowns by property class. Table G shows relief awards by council area and property core description, which is a more detailed description of property types.

Contact

lgfstats@gov.scot

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