Question reference: S5W-35012
- Asked by: Murdo Fraser, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
- Date lodged: 5 February 2021
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Current status: Answered by Kate Forbes on 18 February 2021
Question
To ask the Scottish Government how many premises in each sector will be liable for the Higher Property Rate in 2021-22.
Answer
The Scottish Budget 2021-22 maintains the most competitive non-domestic rates regime in the UK. This includes an extension to the COVID-19 relief for properties in the retail, hospitality, leisure and aviation sectors, and newspaper publishing, for all of 2021-22. Therefore, unlike in other parts of the UK, eligible retail, hospitality and leisure properties in Scotland will pay no rates irrespective of their rateable value and property rate in 2021-22.
The following table shows the estimated number of properties liable for the Higher Property Rate in 2021-22 before any reliefs are awarded, broken down by property type (data on industry sectors is not available). We estimate that 4,490 properties liable for the Higher Property Rate will benefit from 100 per cent relief in 2021-22.
Class | Liable for HPR |
Advertising | 10 |
Care Facilities | 340 |
Communications | 60 |
Cultural | 90 |
Education and Training | 1,330 |
Garages and Petrol Stations | 150 |
Health and Medical | 310 |
Hotels | 580 |
Industrial Subjects | 2,480 |
Leisure, Entertainment, Caravans etc. | 520 |
Offices | 1,840 |
Other | 210 |
Petrochemical | 70 |
Public Houses | 200 |
Public Service Subjects | 530 |
Quarries, Mines, etc. | 40 |
Religious | 30 |
Shops | 2,950 |
Sporting Subjects | 20 |
Statutory Undertaking | 350 |
Total | 12,110 |
Source: Scottish Assessors’ Valuation Roll as at 1 January 2021.
Figures are rounded to the nearest 10.