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Parliamentary debates and questions

S5W-17597: Bill Bowman (North East Scotland)

Scottish Conservative and Unionist Party

Date lodged: 4 July 2018

To ask the Scottish Government which local authorities (a) have used and (b) are considering using powers in the Community Empowerment (Scotland) Act 2015 to reduce business rates during 2018-19, and to what extent.

Answered by: Derek Mackay 20 July 2018

It is for Councils to determine when to use powers under the Community Empowerment (Scotland) Act. Any business is open to apply and the Scottish Government expects local authorities to give any request for rates relief proper and full consideration. Currently, three Local Authorities have used these powers to provide rates relief to business properties. These are Perth and Kinross, Aberdeen City and Aberdeenshire.

The information on the number of business properties in these areas that received rates reductions, as a result of local authorities utilising their powers under the Act, is not held centrally.

The following table sets out the most up to date information on the amount of local discretionary rates relief local authorities have, or plan to, award under the Community Empowerment (Scotland) Act 2015 based on the latest returns:

Local Authority






Perth and Kinross



Aberdeen City