Written Question · S5W-22489 · Session 5
What the (a) business rate poundage and (b) large business rate supplement has been in each year since 1999.
The question
To ask the Scottish Government what the (a) business rate poundage and (b) large business rate supplement has been in each year since 1999.
The answer
The following table shows the poundage, Large Business Supplement, and Large Business Supplement threshold (rateable value) for each year from 1999-2000 to 2019-2020:
Year
Poundage (pence)
Large Business Supplement (pence)
Large Business Supplement Threshold (rateable value)
1999-00
48.0*
0.9*
> £10,000
2000-01
44.8*
1.0*
> £10,000
2001-02
45.0*
2.0*
> £10,000
2002-03
45.8*
2.0*
> £10,000
2003-04
47.8
0.6
> £25,000
2004-05
48.8
0.3
> £25,000
2005-06
46.1
0.45
> £29,000
2006-07
44.9
0.4
> £29,000
2007-08
44.1
0.3
> £29,000
2008-09
45.8
0.4
> £29,000
2009-10
48.1
0.4
> £29,000
2010-11
40.7
0.7
> £35,000
2011-12
42.6
0.7
> £35,000
2012-13
45.0
0.8
> £35,000
2013-14
46.2
0.9
> £35,000
2014-15
47.1
1.1
> £35,000
2015-16
48.0
1.3
> £35,000
2016-17
48.4
2.6
> £35,000
2017-18
46.6
2.6
> £51,000
2018-19
48.0
2.6
> £51,000
2019-20
49.0
2.6
> £51,000
*The Large Business Supplement was introduced in 2003-04. In the years prior to 2003-04 there were two poundages, one which applied only to premises with rateable values less than £10,000 (poundage), and another that applied to premises with rateable values of £10,000 or more (poundage and large business supplement).
Year
Poundage (pence)
Large Business Supplement (pence)
Large Business Supplement Threshold (rateable value)
1999-00
48.0*
0.9*
> £10,000
2000-01
44.8*
1.0*
> £10,000
2001-02
45.0*
2.0*
> £10,000
2002-03
45.8*
2.0*
> £10,000
2003-04
47.8
0.6
> £25,000
2004-05
48.8
0.3
> £25,000
2005-06
46.1
0.45
> £29,000
2006-07
44.9
0.4
> £29,000
2007-08
44.1
0.3
> £29,000
2008-09
45.8
0.4
> £29,000
2009-10
48.1
0.4
> £29,000
2010-11
40.7
0.7
> £35,000
2011-12
42.6
0.7
> £35,000
2012-13
45.0
0.8
> £35,000
2013-14
46.2
0.9
> £35,000
2014-15
47.1
1.1
> £35,000
2015-16
48.0
1.3
> £35,000
2016-17
48.4
2.6
> £35,000
2017-18
46.6
2.6
> £51,000
2018-19
48.0
2.6
> £51,000
2019-20
49.0
2.6
> £51,000
*The Large Business Supplement was introduced in 2003-04. In the years prior to 2003-04 there were two poundages, one which applied only to premises with rateable values less than £10,000 (poundage), and another that applied to premises with rateable values of £10,000 or more (poundage and large business supplement).
In the Official Report
No contribution in the Official Report cites S5W-22489 by reference.