Written Question · S6W-05177 · Session 6
What the (a) business and (b) higher rate poundage (i) has been in each year since 1999-2000 and (ii) would be in 2022-23 under the proposa…
The question
To ask the Scottish Government what the (a) business and (b) higher rate poundage (i) has been in each year since 1999-2000 and (ii) would be in 2022-23 under the proposals in its Budget.
The answer
The following table shows the poundage, property rate supplements, and property rate thresholds (rateable value) for each year from 1999-2000 to 2022-2023:
Table 1: Poundage and Property Rate Supplements
Year
Poundage (pence)
Large Business Supplement (pence)
Large Business Supplement Threshold (rateable value)
1999-2000
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
2020-21
49.8**
Intermediate Property Rate : 51.1p (Poundage + 1.3p)
Higher Property Rate : 52.4p (Poundage + 2.6p)
Intermediate Property Rate Threshold : Between £51,001 and £95,000
Higher Property Rate Threshold :
> £95,000
2021-22
49.0
Intermediate Property Rate : 50.3p (Poundage + 1.3p)
Higher Property Rate : 51.6p (Poundage + 2.6p)
Intermediate Property Rate Threshold : Between £51,001 and £95,000
Higher Property Rate Threshold :
> £95,000
2022-23
49.8
Intermediate Property Rate : 51.1p (Poundage + 1.3p)
Higher Property Rate : 52.4p (Poundage + 2.6p)
Intermediate Property Rate Threshold : Between £51,001 and £95,000
Higher Property Rate Threshold :
> £95,000
* The Large Business Supplement was introduced in 2003-04. In the years prior to 2003-04 there were two poundages, one which applied to premises with rateable values that are less than £10,000, and another for those with an RV of £10,000 or more.
** In 2020-21 the Scottish Government introduced a universal 1.6% relief, effectively freezing the poundage at 2019-20 levels.
Table 1: Poundage and Property Rate Supplements
Year
Poundage (pence)
Large Business Supplement (pence)
Large Business Supplement Threshold (rateable value)
1999-2000
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
2020-21
49.8**
Intermediate Property Rate : 51.1p (Poundage + 1.3p)
Higher Property Rate : 52.4p (Poundage + 2.6p)
Intermediate Property Rate Threshold : Between £51,001 and £95,000
Higher Property Rate Threshold :
> £95,000
2021-22
49.0
Intermediate Property Rate : 50.3p (Poundage + 1.3p)
Higher Property Rate : 51.6p (Poundage + 2.6p)
Intermediate Property Rate Threshold : Between £51,001 and £95,000
Higher Property Rate Threshold :
> £95,000
2022-23
49.8
Intermediate Property Rate : 51.1p (Poundage + 1.3p)
Higher Property Rate : 52.4p (Poundage + 2.6p)
Intermediate Property Rate Threshold : Between £51,001 and £95,000
Higher Property Rate Threshold :
> £95,000
* The Large Business Supplement was introduced in 2003-04. In the years prior to 2003-04 there were two poundages, one which applied to premises with rateable values that are less than £10,000, and another for those with an RV of £10,000 or more.
** In 2020-21 the Scottish Government introduced a universal 1.6% relief, effectively freezing the poundage at 2019-20 levels.
In the Official Report
No contribution in the Official Report cites S6W-05177 by reference.