How many self-catering (a) units on the non-domestic rates roll and (b) unit owners received Small Business Bonus Scheme rates relief in 20…

The following tables present the estimated number of self-cateirng properties receiving Small Business Bonus Scheme (SBBS) relief as at 1 July 2022, broken down in Table 1 by local authority, and in Table 2 by assessor, for properties (unit owners cannot be reliably identified from the information held) receiving 100% SBBS, 25% SBBS, and other proportions of SBBS (e.g. when combined with other reliefs), and no SBBS relief. These tables include all self-catering properties in receipt of SBBS relief. The Scottish Government cannot reliably estimate the cumulative rateable value of each ratepayer’s non-domestic properties and can therefore not state the number of self-catering units with a combined rateable value of £35,000 in receipt of the Small Business Bonus Scheme relief. To note however, ratepayers with a combined rateable value of £35,000 may still be eligible for SBBS relief where the individual property has a rateable value of £18,000 or less. To note as well a property may receive an SBBS award other than 100% or 25% relief, e.g. if awarded in conjunction with another relief. Eligibility for non-domestic rates reliefs, including SBBS, is set out in legislation and it is for local authorities to administer reliefs to eligible properties in accordance with that legislation.

Figures are rounded to the nearest ten, and those relating to more than zero but fewer than five units have been marked [low] to distinguish from actual zero values. The data sources for both tables are the Scottish Assessors’ Valuation Roll as at 1 July 2022, and local authority reliefs information as at 1 July 2022. Final outturn data for 2022-23 may vary.

Table 1: Number of self-catering properties receiving SBBS relief as at 1 July 2022, by local authority and SBBS percentage

Local authority
100% SBBS
25% SBBS
Other SBBS awards
No SBBS
Aberdeen City
20
0
0
10
Aberdeenshire
630
10
[low]
60
Angus
230
[low]
0
30
Argyll & Bute
1,800
90
0
390
Clackmannanshire
30
0
0
10
Dumfries & Galloway
1,210
20
0
160
Dundee City
100
0
0
10
East Ayrshire
40
0
0
10
East Dunbartonshire
10
0
0
0
East Lothian
220
10
0
20
East Renfrewshire
10
0
0
[low]
City of Edinburgh
980
60
0
380
Na h-Eileanan Siar
720
10
0
30
Falkirk
90
0
0
10
Fife
690
20
[low]
70
Glasgow City
140
10
0
60
Highland
4,440
170
[low]
440
Inverclyde
20
0
0
[low]
Midlothian
50
0
0
10
Moray
450
30
0
40
North Ayrshire
490
10
[low]
20
North Lanarkshire
40
0
0
[low]
Orkney Islands
420
[low]
0
20
Perth & Kinross
930
40
[low]
140
Renfrewshire
60
0
0
[low]
Scottish Borders
750
20
0
80
Shetland Islands
220
[low]
0
30
South Ayrshire
200
0
0
120
South Lanarkshire
70
10
0
10
Stirling
410
30
0
40
West Dunbartonshire
60
[low]
0
10
West Lothian
50
0
0
[low]
Scotland
15,560
560
10
2,220

Table 2: Number of self-catering properties receiving SBBS relief as at 1 July 2022, by assessor and SBBS percentage
Assessor
100% SBBS
25% SBBS
Other SBBS awards
No SBBS
Ayrshire
720
10
[low]
160
Central
540
30
0
60
Dumfries & Galloway
1,210
20
0
160
Dunbartonshire and Argyll and Bute
1,870
90
0
400
Fife
690
20
[low]
70
Glasgow
140
10
0
60
Grampian
1,100
40
[low]
100
Highland & Western Isles
5,160
180
[low]
480
Lanarkshire
100
10
0
10
Lothian
1,310
70
0
410
Orkney & Shetland
640
10
0
50
Renfrewshire
80
0
0
10
Scottish Borders
750
20
0
80
Tayside
1,260
50
[low]
180
Scotland
15,560
560
10
2,220