Publication - Statistics

Non-domestic rates relief statistics 2024

Published: 5 November 2024
Directorate: Local Government and Housing Directorate
Topic: Business, industry and innovation, Money and tax

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.

Supporting documents

Zero-rated properties

Occasionally, the rateable value of a property will be reduced to £0, for example while it is undergoing reconstruction. These properties are ‘zero-rated’ and are generally excluded from tables in this publication, except for Table 13. There were around 10 zero-rated properties receving relief on 1 June 2024; this was either a local relief for unoccupied properties, or a religious exemption from rates. These were located in Argyll and Bute, Glasgow City, and Na h-Eileanan Siar.

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lgfstats@gov.scot

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Zero-rated properties

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