What the (a) basic, (b) intermediate, and (c) higher business rate has been in each year since 1999-00 and what the business rate is for 20…

Table 1 shows the Basic (poundage), Intermediate and Higher Property Rates since 1999-2000, including the rates for 2024-25 as announced in the Scottish Budget 2024-25.
Table 1:
Year
Basic Property Rate/ Poundage (pence)
Intermediate and Higher Property Rates/ Supplement (pence)*
Supplement Threshold (RV)
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
IPR: 51.1p

HPR: 52.4p
IPR Threshold: Between £51,001 and £95,000
HPR Threshold: >£95,000
2021-22
49.0
IPR: 50.3p

HPR: 51.6p
IPR Threshold: Between £51,001 and £95,000
HPR Threshold: > £95,000
2022-23
49.8
IPR: 51.1p

HPR: 52.4p
IPR Threshold: Between £51,001 and £95,000
HPR Threshold: > £95,000
2023-24
49.8
IPR: 51.1p

HPR: 52.4p
IPR Threshold: Between £51,001 and £100,000
HPR Threshold: > £100,000
2024-25
49.8
IPR: 54.5p

IPR: 55.9p
IPR Threshold: Between £51,001 and £100,000
HPR Threshold: > £100,000
*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. The Intermediate and Higher Property Rates replaced the Large Business Supplement in April 2020.