Seòmar agus comataidhean

The following tables present the estimated value of Small Business Bonus Scheme (SBBS) relief awarded to self-catering units as at 1 June 2024, broken down in Table 1 by assessor, and in Table 2 by local authority, for properties (unit owners cannot be reliably identified from the information held) receiving 100% SBBS, 25% SBBS, other proportions of SBBS and no SBBS relief. These tables include all self-catering properties in receipt of SBBS relief.

It is not possible to provide how much non-domestic rates income has been forgone 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-12629. 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 that do not quality for SBBS 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 SBBS is set out in legislation and it is for local authorities to administer it in accordance with that legislation.

Figures are rounded to the nearest thousand. Figures relating to fewer than five units, or less than £500 value, are suppressed for data protection purposes, and are marked as "[low]". Zero values are actual zero. Where no SBBS relief is awarded, the NDR income forfeited is zero. 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: Estimated value of SBBS relief awarded to self-catering properties as at 1 June 2024, by assessor and SBBS percentage (£)

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 percentage

The Cladding Remediation Programme is accelerating the pace of delivery now that we have put in place the essential building blocks, including the Housing (Cladding Remediation) (Scotland) Act 2024, which will be commenced on 6 January 2025.

As we finalise these acceleration plans, we are diligently working on cost estimates to ensure financial clarity. However, the Scottish Government’s position remains that we will invest as necessary to effectively minimise risks posed by unsafe cladding.

Our spending on remediation costs can only follow a full end to end process - checking buildings are in scope, commissioning a Single Building Assessment, completing that robust technical assessment, identifying the works that need to be carried out, designing those works and gaining the necessary approvals, and then carrying out the remediation itself.

Investment in the programme continues with £52.2 million allocated in the 2025-2026 Scottish Government budget to support delivery and acceleration.

Further to the answer to question S6W-31787 on 9 December 2024 the Scottish Government will continue to fund assessment and remediation where no linked developer can be identified. The level of financial support that will be needed is determined by the comprehensive SBA assessment. We continue to publish spend information for the programme which can be accessed here: Single Building Assessment programme: spending information - gov.scot.

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 does not hold this information centrally. It should be noted that the presence of RAAC does not in of itself mean that a building is unsafe. Further information on RAAC in the Public Sector in Scotland can be found in this report Reinforced Autoclaved Aerated Concrete (RAAC) across the public sector in Scotland - gov.scot

The Scottish Government has been clear that it will do what is right and necessary to fix the issue of unsafe cladding fully and from the outset. Developers have a key role to play in the assessment, risk mitigation and remediation of buildings with potentially unsafe cladding. We are working collaboratively with them to ensure a fair and proportionate approach to meeting the costs of cladding remediation.

We shared a draft Developer Remediation Contract on 24 September 2024 with the nine developers who signed the Developer Commitment Letter in 2023. The cost to developers who sign the legally binding contract will depend on how many, if any, buildings with potentially unsafe cladding they have developed, and the scale of remediation or mitigation required for each of those buildings following their assessment. Developers agreeing and signing the legally binding developer remediation contract will be a positive step to ensuring the safety of homeowners and residents in multi residential properties with unsafe cladding.

Additionally, this year’s Programme for Government announced that, subject to the devolution of the necessary powers, the Scottish Government intends to bring forward a Bill to establish a Building Safety Levy in Scotland to support the funding of the cladding remediation programme. As set out in the recent consultation on the Scottish Building Safety Levy, we estimate that this measure would seek to raise £30 million per annum.

The Scottish Government remains committed to providing legal aid for a wide scope of actions. The draft Scottish Budget includes a proposed further investment of £14.2 million for the Legal Fund in 2025-26 which is an increase of 10% on this year’s budget (to £155.5 million).

Despite financial constraints, the Scottish Government continues to focus on building a more inclusive Scotland for all, investing in services and support that will help our communities during these difficult times.

Our budget, if passed by Parliament, will ensure that this government can continue to prioritise action to eradicate child poverty, protect our public services including improving access to legal aid and grow Scotland’s economy, while addressing the inequalities that many in our communities still face.

The Scottish Government recognises that funding will be required to support Boards to make the transition to a reformed maternity and neonatal service. We are continuing to provide transitional funding to Boards, as we have done for NHS GGC and NHS Lothian since 2019, with additional support for NHS Grampian now being included. This funding is focused on supporting Boards through the transition process.

We have been working with the regional implementation leads on development of plans for implementation to include a business case (or equivalent operational financial plan) with costs, with the expectation that a phased transition to the new model will begin in the new year.

To date, we have provided over £30 million of funding to NHS Boards to support implementation of the Best Start recommendations, and we are currently looking at future funding for maternity services in the next financial year.