To ask the Scottish Government how much revenue it has raised from properties subject to the Higher Property Rate poundage for non-domestic rates in each local authority area in the North East Scotland region in each of the last five years, also broken down by industry sector.
The following tables show estimates of the additional income arising from the Large Business Supplement (up to 2019-20) and the Higher Property Rate (from 2020-21) in the Aberdeen City, Aberdeenshire, Angus, Dundee City, and Moray local authority areas. Please note that the Large Business Supplement applied to properties with a rateable value above £51,000, while the Higher Property Rate applies to properties with a rateable value above £95,000.
Table 1: Estimated net income arising from the Large Business Supplement or the Higher Property Rate, in Aberdeen City, 2017-18 to 2021-22, by property class (£ thousands)
CLASS | 2017-18 | 2018-19 | 2019-20 | 2020-21 | 2021-22 |
Shops | 1,990 | 1,998 | 1,942 | 111 | 732 |
Public Houses | 141 | 135 | 117 | 7 | 7 |
Offices | 3,962 | 4,044 | 3,818 | 3,371 | 3,247 |
Hotels | 537 | 556 | 527 | 50 | 56 |
Industrial Subjects | 3,115 | 3,105 | 3,096 | 2,661 | 2,653 |
Leisure, Entertainment, Caravans etc. | 190 | 200 | 190 | 159 | 204 |
Garages and Petrol Stations | 109 | 101 | 96 | 57 | 42 |
Cultural | 7 | 7 | 7 | - | 20 |
Sporting Subjects | 8 | 8 | 8 | - | - |
Education and Training | 503 | 502 | 501 | 433 | 430 |
Public Service Subjects | 388 | 445 | 447 | 334 | 246 |
Communications | 54 | 77 | 50 | 50 | 39 |
Quarries, Mines, etc. | 3 | 3 | 3 | 2 | 3 |
Petrochemical | 21 | 20 | 20 | 20 | 19 |
Religious | 12 | 12 | 12 | 6 | 6 |
Health and Medical | 367 | 370 | 353 | 327 | 334 |
Other | 174 | 192 | 178 | 143 | 134 |
Care Facilities | 10 | 14 | 10 | 3 | 3 |
Advertising | 7 | 5 | 8 | 5 | 5 |
Statutory Undertaking | 50 | 50 | 50 | 57 | 59 |
All | 11,649 | 11,843 | 11,431 | 7,796 | 8,237 |
Source: Valuation Roll as at 1 July 2017, 30 May 2018, 3 June 2019, 1 July 2020 and 1 June 2021. Relief data as at 1 June 2018 (incl. for 2017, as 2017 reliefs data is not available), 31 May 2019, 1 July 2020, and 1 June 2021.
Table 2: Estimated net income arising from the Large Business Supplement or the Higher Property Rate, in Aberdeenshire, 2017-18 to 2021-22, by property class (£ thousands)
CLASS | 2017-18 | 2018-19 | 2019-20 | 2020-21 | 2021-22 |
Shops | 567 | 567 | 551 | 3 | 365 |
Public Houses | 29 | 29 | 28 | - | - |
Offices | 715 | 727 | 724 | 634 | 651 |
Hotels | 124 | 138 | 143 | - | 3 |
Industrial Subjects | 2,121 | 2,211 | 2,165 | 1,878 | 1,889 |
Leisure, Entertainment, Caravans etc. | 47 | 42 | 42 | - | 28 |
Garages and Petrol Stations | 37 | 38 | 37 | - | 6 |
Cultural | 5 | 5 | 2 | - | - |
Education and Training | 400 | 413 | 409 | 349 | 353 |
Public Service Subjects | 179 | 183 | 188 | 155 | 141 |
Communications | 129 | 165 | 131 | 124 | 129 |
Quarries, Mines, etc. | 25 | 25 | 25 | 15 | 15 |
Petrochemical | 423 | 421 | 419 | 414 | 399 |
Religious | - | - | - | - | - |
Health and Medical | 62 | 62 | 61 | 57 | 58 |
Other | 19 | 19 | 19 | - | - |
Care Facilities | 7 | 7 | 6 | 2 | - |
Statutory Undertaking | 47 | 52 | 64 | 61 | 64 |
All | 4,935 | 5,104 | 5,012 | 3,691 | 4,100 |
Source: Valuation Roll as at 1 July 2017, 30 May 2018, 3 June 2019, 1 July 2020 and 1 June 2021. Relief data as at 1 June 2018 (incl. for 2017, as 2017 reliefs data is not available), 31 May 2019, 1 July 2020, and 1 June 2021.
Table 3: Estimated net income arising from the Large Business Supplement or the Higher Property Rate, in Angus, 2017-18 to 2021-22, by property class (£ thousands)
CLASS | 2017-18 | 2018-19 | 2019-20 | 2020-21 | 2021-22 |
Shops | 211 | 207 | 205 | - | 135 |
Public Houses | 6 | 6 | 4 | - | - |
Offices | 25 | 23 | 21 | 17 | 18 |
Hotels | 25 | 25 | 23 | - | - |
Industrial Subjects | 230 | 230 | 230 | 179 | 189 |
Leisure, Entertainment, Caravans etc. | 37 | 36 | 35 | - | - |
Garages and Petrol Stations | 15 | 11 | 11 | 3 | 8 |
Cultural | - | - | - | - | - |
Education and Training | 183 | 183 | 182 | 161 | 167 |
Public Service Subjects | 131 | 112 | 111 | 100 | 98 |
Communications | 2 | 2 | 2 | - | - |
Quarries, Mines, etc. | 10 | 10 | 10 | 4 | - |
Petrochemical | 59 | 57 | 57 | 56 | 50 |
Religious | - | - | - | - | - |
Health and Medical | 59 | 58 | 57 | 39 | 39 |
Care Facilities | 3 | 3 | 3 | 3 | 3 |
Statutory Undertaking | 43 | 61 | 49 | 47 | 46 |
All | 1,040 | 1,025 | 1,001 | 609 | 753 |
Source: Valuation Roll as at 1 July 2017, 30 May 2018, 3 June 2019, 1 July 2020 and 1 June 2021. Relief data as at 1 June 2018 (incl. for 2017, as 2017 reliefs data is not available), 31 May 2019, 1 July 2020, and 1 June 2021.
Table 4: Estimated net income arising from the Large Business Supplement or the Higher Property Rate, in Dundee, 2017-18 to 2021-22, by property class (£ thousands)
CLASS | 2017-18 | 2018-19 | 2019-20 | 2020-21 | 2021-22 |
Shops | 1,141 | 1,161 | 1,148 | 18 | 572 |
Public Houses | 39 | 40 | 31 | - | 3 |
Offices | 333 | 353 | 339 | 252 | 257 |
Hotels | 88 | 100 | 101 | - | 4 |
Industrial Subjects | 507 | 499 | 500 | 366 | 355 |
Leisure, Entertainment, Caravans etc. | 82 | 82 | 84 | 12 | 70 |
Garages and Petrol Stations | 23 | 23 | 21 | - | 7 |
Cultural | 2 | 1 | 1 | - | - |
Sporting Subjects | 5 | 5 | 4 | - | 3 |
Education and Training | 286 | 292 | 267 | 252 | 258 |
Public Service Subjects | 91 | 90 | 87 | 61 | 73 |
Religious | 3 | 3 | 3 | 3 | 3 |
Health and Medical | 163 | 163 | 164 | 149 | 152 |
Other | 38 | 37 | 39 | 30 | 30 |
Care Facilities | 6 | 8 | 7 | - | - |
Advertising | 2 | 2 | 2 | - | - |
Statutory Undertaking | 57 | 73 | 55 | 46 | 43 |
All | 2,867 | 2,930 | 2,853 | 1,188 | 1,829 |
Source: Valuation Roll as at 1 July 2017, 30 May 2018, 3 June 2019, 1 July 2020 and 1 June 2021. Relief data as at 1 June 2018 (incl. for 2017, as 2017 reliefs data is not available), 31 May 2019, 1 July 2020, and 1 June 2021.
Table 5: Estimated net income arising from the Large Business Supplement or the Higher Property Rate, in Moray, 2017-18 to 2021-22, by property class (£ thousands)
CLASS | 2017-18 | 2018-19 | 2019-20 | 2020-21 | 2021-22 |
Shops | 298 | 299 | 302 | 4 | 147 |
Public Houses | 9 | 9 | 9 | - | - |
Offices | 53 | 52 | 50 | 37 | 38 |
Hotels | 35 | 35 | 37 | - | 7 |
Industrial Subjects | 911 | 931 | 1,145 | 1,075 | 1,115 |
Leisure, Entertainment, Caravans etc. | 11 | 12 | 10 | - | 13 |
Garages and Petrol Stations | 11 | 11 | 11 | - | - |
Cultural | 1 | 1 | - | - | - |
Education and Training | 131 | 142 | 143 | 121 | 124 |
Public Service Subjects | 308 | 308 | 302 | 287 | 296 |
Communications | 40 | 50 | 40 | 39 | 32 |
Quarries, Mines, etc. | 5 | 5 | 5 | - | - |
Petrochemical | 18 | 17 | 17 | 15 | 16 |
Religious | - | - | - | - | - |
Health and Medical | 42 | 42 | 44 | 29 | 29 |
Other | 3 | 3 | 3 | - | - |
Care Facilities | - | - | - | - | - |
Statutory Undertaking | 42 | 41 | 104 | 101 | 103 |
All | 1,918 | 1,960 | 2,222 | 1,707 | 1,920 |
Source: Valuation Roll as at 1 July 2017, 30 May 2018, 3 June 2019, 1 July 2020 and 1 June 2021. Relief data as at 1 June 2018 (incl. for 2017, as 2017 reliefs data is not available), 31 May 2019, 1 July 2020, and 1 June 2021.