What the (a) higher property rate and (b) large business rates supplement have been in each of the last 15 years, broken down by how much t…

Table 1 shows the estimated net income from the large business supplement in 2019-20. Figures for 2019-20 and earlier are available in the answer to S5W-25592, available at: https://www.parliament.scot/chamber-and-committees/written-questions-and-answers/question?ref=S5W-25592 . Table 1 updates the previously given figure for 2019-20 with more recent data, which was not available at the time of the original answer.
Table 2 shows the estimated gross and net income from the higher property rate since 2020-21. It is not possible for the Scottish Government to robustly estimate the net income in 2022-23, due to the application of a £27,500 cap per ratepayer on retail, hospitality and leisure relief, therefore only the gross figure is given.
Table 1: Net income from the large business supplement
Year
2019-20
Estimated net income from the large business supplement
125,878,000
Large business supplement (pence)
2.6
Large business supplement threshold
51,000
Income figures are rounded to the nearest £1,000. Data: Scottish Assessors’ Valuation Roll, local authority billing information.

Table 2: Gross and net income from the higher property rate
Year
2020-21
2021-22
2022-23
Estimated net income from the higher property rate
80,648,000
93,250,000
[not available]
Estimated gross income from the higher property rate
123,260,000
121,745,000
122,017,000
Higher property rate (in pence, in addition to the poundage)
2.6
2.6
2.6
Threshold for the higher property rate
95,000
95,000
95,000
Income figures are rounded to the nearest £1,000. Data: Scottish Assessors’ Valuation Roll, local authority billing information.