Questions and answers

Question reference: S6W-12631

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Tuesday, 29 November 2022
Current Status: Answered by Tom Arthur on 12 December 2022

To ask the Scottish Government how many self-catering (a) units on the non-domestic rates roll and (b) unit owners received Small Business Bonus Scheme rates relief in 2022-23 at (i) 100%, (ii) 25% and (iii) 0% (where they were not eligible due to having a number of properties with a combined rateable value of £35,000) broken down by (A) assessor and (B) local authority area.

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

Question reference: S6W-12629

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Tuesday, 29 November 2022
Current Status: Answered by Tom Arthur on 12 December 2022

To ask the Scottish Government how much non-domestic rates income has been forgone in 2022-23 where Small Business Bonus Scheme rates relief has been claimed for self-catering units, broken down by (a) (i) 100%, (ii) 25% and (iii) 0% (where they were not eligible due to having a number of properties with a combined rateable value of £35,000) of income forgone, (b) assessor and (c) local authority area.

The following tables present the estimated value of Small Business Bonus Scheme (SBBS) relief awarded to self-catering units 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 presented in £thousands, and those relating to more than zero but fewer than five units have been marked [x] 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: Estimated value (£ thousands) of SBBS relief awarded to self-catering properties as at 1 July 2022, by local authority and SBBS percentage

Local authority	100% SBBS (£,000)	25% SBBS (£,000)	Other SBBS awards (£,000)
Aberdeen City	47	0	0
Aberdeenshire	816	8,000	[x]
Angus	265	[x]	0
Argyll & Bute	2,113	32	0
Clackmannanshire	37	0	0
Dumfries & Galloway	1,085	4	0
Dundee City	116	0	0
East Ayrshire	52	0	0
East Dunbartonshire	12	0	0
East Lothian	357	4	0
East Renfrewshire	6	0	0
City of Edinburgh	3,635	79	0
Na h-Eileanan Siar	748	4	0
Falkirk	88	0	0
Fife	878	7	[x]
Glasgow City	293	8	0
Highland	5,860	76	[x]
Inverclyde	13	0	0
Midlothian	69	0	0
Moray	466	13	0
North Ayrshire	592	2	[x]
North Lanarkshire	31	0	0
Orkney Islands	341	[x]	0
Perth & Kinross	1,197	14	[x]
Renfrewshire	37	0	0
Scottish Borders	852	4	0
Shetland Islands	158	[x]	0
South Ayrshire	202	0	0
South Lanarkshire	63	4	0
Stirling	506	12	0
West Dunbartonshire	65	[x]	0
West Lothian	70	0	0
Scotland	21,069	277	4

Table 2: Estimated value (£ thousands) of SBBS relief awarded to self-catering properties as at 1 July 2022, by assessor and SBBS percentage

Assessor	100% SBBS (£,000)	25% SBBS (£,000)	Other SBBS awards (£,000)
Ayrshire	845	2	[x]
Central	631	12	0
Dumfries & Galloway	1,085	4	0
Dunbartonshire and Argyll and Bute	2,191	34	0
Fife	878	7	[x]
Glasgow	293	8	0
Grampian	1,329	20	[x]
Highland & Western Isles	6,607	80	[x]
Lanarkshire	94	4	0
Lothian	4,131	83	0
Orkney & Shetland	499	1	0
Renfrewshire	56	0	0
Scottish Borders	852	4	0
Tayside	1,578	17	[x]
Scotland	21,069	277	4

Question reference: S6W-12634

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Wednesday, 30 November 2022
Current Status: Answered by Tom Arthur on 12 December 2022

To ask the Scottish Government how many assessments for the continuation of properties on the valuation roll in accordance with the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 have taken place since the regulations came into force, broken down by (a) assessor and (b) local authority area.

The valuation of non-domestic premises is a matter for the Scottish assessors who are independent of central and local government. The Scottish Government does not hold information on how many assessments have taken place in relation to the requirements for self-catering holiday accommodation set out in the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021.

Question reference: S6W-12632

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Wednesday, 30 November 2022
Current Status: Answered by Tom Arthur on 12 December 2022

To ask the Scottish Government how many civil penalties have been issued for failure to comply with the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 since the regulations came into force, broken down by (a) assessor and (b) local authority area.

The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 introduced a 70-day per financial year letting requirement for premises to be classed as self-catering holiday accommodation, in addition to the previous requirement that they be available for let for 140 days or more. If a property does not meet the requirements set out in the regulations for self-catering holiday accommodation entered on to the valuation roll, then it will instead be classed a dwelling included on the Council Tax Valuation List.The Non-Domestic Rates (Scotland) Act 2020 provides for civil penalties for failure to respond to assessor information notices, however this is not directly related to The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021. The Scottish Government does not hold information on any civil penalties issued under this Act.

Question reference: S6W-12689

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Tuesday, 29 November 2022
Current Status: Answered by John Swinney on 8 December 2022

To ask the Scottish Government how many repossessed dwellings have received an exemption from council tax in each month since May 2016.

Question reference: S6W-12688

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Tuesday, 29 November 2022
Current Status: Answered by John Swinney on 8 December 2022

To ask the Scottish Government how many (a) repossessed and (b) empty dwellings have an unoccupied exemption from council tax, and how many have had that exemption for (i) six months or more, (ii) 12 months or more and (iii) two years or more.

Question reference: S6T-01023

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Monday, 05 December 2022
Current Status: Taken in the Chamber on 6 December 2022

To ask the Scottish Government what its response is to reports that local government directors of finance have written to the finance secretary regarding an unprecedented £1 billion budget gap, and of COSLA stating that the current spending plans will lead to job losses.

Question reference: S6W-12420

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Monday, 21 November 2022
Current Status: Answered by Ben Macpherson on 5 December 2022

To ask the Scottish Government what information is has on how many people are in receipt of (a) Adult Disability Payment or (b) Personal Independence Payments in Scotland as a result of COVID-19 or Long COVID.

Due to Adult Disability Payment being in the early stages of delivery, we have not commenced publication of statistics relating to clients’ specific disabilities or conditions. This information will be included in future statistical publications.

As of July 2022, the number of people in receipt of Personal Independence Payment in Scotland for which COVID-19 or Long COVID is recorded as the client’s primary disability or condition was 307.

Question reference: S6W-12633

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Wednesday, 30 November 2022
Current Status: Answered by Tom Arthur on 5 December 2022

To ask the Scottish Government how many properties have been (a) entered on and (b) deleted from the valuation roll in accordance with the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 since the regulations came into force, broken down by (i) assessor and (ii) local authority area.

The Scottish Government does not hold information regarding the reason(s) for the addition of a property to, or removal from, the Valuation Roll. The valuation of all non-domestic properties is a matter for the Scottish Assessors, who are independent of central and local government.

To note in addition, as there are more than 70 days left until the end of the financial year, properties which have not yet met the criteria set out in the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 may still do so before the end of the financial year.

Question reference: S6W-12311

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Thursday, 17 November 2022
Current Status: Answered by Shona Robison on 1 December 2022

To ask the Scottish Government in which year each building in the high rise inventory was (a) constructed or (b) upgraded with Aluminium Composite Material (ACM), also broken down by ACM category.

Sept 2016	Sept 2017	Sept 2018	Sept 2019	Sept 2020	Sept 2021	Sept 2022
495	430	384	433	245	160	295

Not known	7
1950	24
1960	351
1970	138
1980	9
1990	8
2000	206
2010	35
2020	1

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