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Table 1 shows the number of properties liable for the Higher Property Rate by property class as at 1 October 2024. Table 2 shows the number of properties liable for the Higher Property Rate by council area as at 1 October 2024.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are rounded to the nearest 10 and may not sum due to rounding.

Table 1: Number of properties liable for the Higher Property Rate, by property class

Source: Scottish Assessors’ Valuation Roll, as at 1 October 2024

Table 1 shows the non-domestic rates and thresholds in Scotland since 1999-2000. The rates for 2025-2026 were proposed in the Scottish Budget 2025-26.

Table 1: Non-domestic rates since 1999-2000

Table 1 shows the estimated net additional income arising from an inflationary increase to the Higher Property Rate to 56.8p, compared to a freeze at 55.9p, by property class. The net estimates include adjustments for reliefs, as well as in-year adjustments such as reductions due to proposals or appeals and write-offs.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are rounded to the nearest 100,000, and may not sum due to rounding.

Table 1: Estimated net additional income arising from the inflationary increase to the Higher Property Rate (£)

Source: Scottish Assessors’ Valuation Roll as at 1 October 2024, local authorities’ billing information as at 1 June 2024

The Intermediate Property Rate was introduced from 1 April 2020. It applied to properties with a rateable value above £51,000, up to £95,000 until 31 March 2023, and to properties with a rateable value above £51,000 and up to £100,000 from 1 April 2023. In 2020-2021, 2022-2023, and 2023-2024 it was charged at 51.1p; in 2021-2022 this was 50.3p; in 2024-2025 increased in line with inflation to 54.5p, and in 2025-2026 it is planned to increase in line with inflation to 55.4p.

Table 1 shows the total estimated gross income since 2020-2021. This is the total gross bill (net of General Revaluation Transitional Relief in 2023-2024, 2024-2025 and 2025-2026) charged to properties with a rateable value between £51,001 and £95,000 up to 2022-2023, and between £51,001 and £100,000 from 2023-2024 onwards, as noted above.

Table 2 shows the total estimated net income from the Intermediate Property Rate since 2020-2021. Net figures for 2023-2024 are not available due to the absence of property-level reliefs data. Figures for 2025-2026 are estimated using reliefs data from 1 June 2024, with a calculation for General Revaluation Transitional Relief based on rateable values. The net estimates include adjustments for reliefs, as well as in-year adjustments such as reductions due to proposals or appeals and write-offs.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are based on the Scottish Assessors’ Valuation Roll as at 1 October 2024 in each financial year, for 2025-2026 this is based on the Valuation Roll of 1 October 2024. Figures are gross of all reliefs, except for the General Revaluation Transitional Relief in 2023-2024 and 2024-2025. Figures are rounded to the nearest £100,000.

Table 1: Estimated gross income from the Intermediate Property Rate since 2020-2021, by property class (£)

Source: Scottish Assessors’ Valuation Roll as at 1 October in each year (1 October 2024 for 2025-2026)

Table 1 shows the estimated net additional income arising from an inflationary increase to the Intermediate Property Rate to 55.4p, compared to a freeze at 54.5, by property class. The net estimates include adjustments for reliefs, as well as in-year adjustments such as reductions due to proposals or appeals and write-offs.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are rounded to the nearest 100,000, and may not sum due to rounding.

Table 1: Estimated net additional income arising from the inflationary increase to the Intermediate Property Rate (£)

Source: Scottish Assessors’ Valuation Roll as at 1 October 2024, local authorities’ billing information as at 1 June 2024

Table 1 shows the estimated net income from properties liable for the Higher Property Rate in 2025-2026, broken down by property class. The net estimates include adjustments for reliefs, as well as in-year adjustments such as reductions due to proposals or appeals and write-offs.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are rounded to the nearest 100,000, and may not sum due to rounding.

Table 1: Estimated net income from the Higher Property Rate in 2025-2026, by property class (£)

Source: Scottish Assessors’ Valuation Roll as at 1 October 2024; local councils’ billing information as at 1 June 2024

It was not possible to fund all the Scottish Government’s priorities in the budget but, despite the financial challenges, the budget continues to support businesses and communities with a competitive non-domestic rates regime including the reintroduction of a 40% relief for hospitality.

The freeze to the Basic Property Rate in 2025-26 is estimated to save ratepayers £9m a year compared to an inflationary increase, and our generous relief package is worth an estimated £731 million next year and includes reliefs which will benefit properties in the retail and leisure sectors such as the most generous small business rates relief in the UK. In combination, we estimate that around half of the properties in the Retail, Hospitality and Leisure sectors will continue to pay no rates in Scotland in 2025-26.

The Scottish Government has received representations from retail representative organisations including the Scottish Retail Consortium, Scottish Grocers’ Federation and others through correspondence, and meetings with Ministers including the New Deal for Business Non-Domestic Rates Sub-group.

Our Public Sector Reform (PSR) programme is making a vital contribution to improving outcomes and achieving sustainable public finances in the longer term. We have set out a clear programme of PSR to Parliament, with a strong focus on the data, levers and workforce that will drive efficiency. To enable this work, we will implement an Invest to Save fund in 2025-26, backed by up to £30 million of new funding. This fund will support the cost of change to deliver improvements in efficiency, effectiveness and productivity, including cashable savings which will be recycled back into the fund, and we will work towards creating a self-sustaining fund.

I refer the member to the answer to question S6W-31994 on 12 December 2024. 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.