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

The following tables present the estimated number of self-catering properties receiving Small Business Bonus Scheme (SBBS) relief as at 1 June 2024, broken down in Table 1 by assessor, and in Table 2 by local authority, for properties receiving 100% SBBS, 25% SBBS, other proportions of SBBS, and no SBBS relief. These tables include all self-catering properties on the valuation roll.The occupier of a non-domestic property is statutorily liable for non-domestic rates (though in prescribed circumstances the council can transfer the liability to the owner of the property where the occupier and the owner are different). It is not possible from information held to determine whether the occupier is also the owner of a property and therefore who the beneficiary of any relief would be.It is also not possible to provide the number of self-catering properties receiving SBBS relief for the financial year 2023-2024. This is due to data issues within the 2023 Billing System snapshot. Equivalent figures for 2022-2023 can be found in the response to question S6W-12631 on 12 December 2022. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.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 not in receipt of SBBS relief due to having a combined rateable value in excess of £35,000. From 1 April 2023, SBBS relief includes a taper from 100% for properties with a rateable value up to and including £12,000, to 25% where the rateable value is £15,000, and to 0% where the rateable value is £20,000 or higher. 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 June 2024, and local authority reliefs information as at 1 June 2024. Final outturn data for 2024-2025 may vary.Table 1: Number of self-catering properties receiving SBBS relief as at 1 June 2024, by assessor and SBBS percentageAssessor100% SBBS25% SBBSOther SBBS awardsNo SBBSAyrshire6206010100Central450501090Dumfries & Galloway1,0609020150Dunbartonshire, Argyll and Bute1,46019020330Fife6204010170Glasgow40101030Grampian9206030200Highland & Western Isles4,27030060750Lanarkshire12010[low]10Lothian810150140390Orkney & Shetland51010[low]110Renfrewshire9010[low]10Scottish Borders6705010100Tayside1,0107020270Scotland12,6501,1103502,700Table 2: Number of self-catering properties receiving SBBS relief as at 1 June 2024, by local authority and SBBS percentageLocal authority100% SBBS25% SBBSOther SBBS awardsNo SBBSAberdeen City11010[low]50Aberdeenshire500402050Angus22010[low]30Argyll & Bute1,40019010320Clackmannanshire30[low]010Dumfries & Galloway1,0609020150Dundee City10010[low]20East Ayrshire30[low][low]10East Dunbartonshire10000East Lothian190201030East Renfrewshire1000[low]City of Edinburgh540120130340Na h-Eileanan Siar600101070Falkirk80[low]020Fife6204010170Glasgow City40101030Highland3,67029050680Inverclyde3000[low]Midlothian30101010Moray3102010100North Ayrshire380201010North Lanarkshire700[low][low]Orkney Islands34010050Perth & Kinross6905020220Renfrewshire6010[low][low]Scottish Borders6705010100Shetland Islands170[low][low]50South Ayrshire20040[low]70South Lanarkshire6010010Stirling350501050West Dunbartonshire5001010West Lothian5010[low]10Scotland12,6501,1103502,700