What the large business rates supplement has been in each of the last 15 years, broken down by how much tax revenue this generated.

The large business supplement to the non-domestic rate in each of the last 15 years is set out in the table below, along with the estimated associated revenue. The estimated net revenue up until 2011-12 is based on the Assessor's Valuation Roll. The Scottish Government holds property-level relief information from 2012-13 onwards, which has been used in addition to the Valuation Roll to improve the accuracy of the estimates in those years. While the two methodologies used to derive the figures are broadly similar, comparisons over the 15-year time period should be made with caution.

Year
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
Large Business Supplement (pence)
0.4
0.4
0.3
0.4
0.4
0.7
0.7
0.8
0.9
1.1
1.3
2.6
2.6
2.6
2.6
Estimated net LBS income (£m) based on Assessors Valuation Roll
13
14
11
15
16
33
33
Estimated net LBS income (£m) based on Assessors Valuation Roll and Local Authority billing information
38
43
52
62
125
127
129
130
Source: Assessors' Valuation Roll, Local Authority Billing information.