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Non-domestic rates relief statistics for small businesses in Scotland 2018

An Official Statistics Publication for Scotland.

The number of recipients of the Small Business Bonus Scheme (SBBS) relief has increased by 15% in the latest year, from 104,000 in 2017/18 to 119,000 in 2018/19.

Scotland’s Chief Statistician today published Non-domestic Rates Relief Statistics for Small Businesses in Scotland 2018.

The publication provides statistics on the Small Business Bonus Scheme (SBBS), which provides non-domestic business rates relief (business rates discounts) to small businesses in Scotland. Data provided in the publication are mid-year estimates provided by local authorities and ‘recipients’ refers to properties in receipt of relief.

The SBBS provided £254m in relief in 2018-19, an increase of £28m from £226m in 2017-18. This amounts to an average saving per property of £2,127 in 2018-19.

The number of properties receiving SBBS relief over the last 10 years, since the scheme was introduced, has increased by over 85% from 64,179 in 2008-09 to 119,442 in 2018-19.

The statistics show that the manifesto commitment - to lift 100,000 properties out of business rates altogether – has been delivered, with around 104,000 properties being in receipt of 100% SBBS in 2018-19.

The figures released today were produced in accordance with professional standards set out in the Code of Practice for Official Statistics.

Background

The full statistical publication is available at: http://www.scotland.gov.uk/Topics/Statistics/Browse/Local-Government-Finance/NDR-Rates-Relief

The Small Business Bonus Scheme (SBBS) was introduced on 1st April 2008 to provide non-domestic rates (NDR) relief for small businesses in Scotland. It replaced the Small Business Rates Relief Scheme (SBRRS) and is one of a number of non-domestic rates reliefs offered by the Scottish Government.

The SBBS offers a discount of up to 100% on non-domestic rates bills for eligible properties in Scotland. Whether a ratepayer is eligible for the SBBS and the level of relief received will depend upon the cumulative RV of all the properties in Scotland of which a ratepayer is in rateable occupation. Further details on the Small Business Bonus Scheme can be found in the background notes in the publication, link above.

Further information on Local Government Finance Statistics within Scotland can be accessed at: http://www.scotland.gov.uk/topics/statistics/browse/Local-Government-Finance

Official statistics are produced in accordance with professional standards  – more information on the standards of official statistics in Scotland can be accessed at: http://www.scotland.gov.uk/Topics/Statistics/About

 

Channel website: http://www.gov.scot/

Original article link: https://news.gov.scot/news/non-domestic-rates-relief-statistics-for-small-businesses-in-scotland-2018

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