Question reference: S6W-13367
- Asked by: Paul McLennan, MSP for East Lothian, Scottish National Party
- Date lodged: 20 December 2022
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Current status: Answered by Tom Arthur on 5 January 2023
Question
To ask the Scottish Government what the savings will be in 2023-24 as a result of the decision to increase the starting threshold for the higher property rate, broken down by industry sector.
Answer
Table 1 presents the estimated gross savings to ratepayers due to the increase in the rateable value threshold for the Higher Property Rate (HPR) to £100,000. This table does not take into account any reliefs, including Transitional Relief. This is broken down by property class, as the Scottish Government does not hold property-level data on industry sectors. Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property.
These tables are based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and are therefore subject to change.
Figures in this table are rounded to the nearest £1,000.
Table 1: Gross savings to properties removed from HPR in 2023-24 due to the threshold increase, by property class
Property class | Savings to ratepayers before relief (£) |
Shops | 188,000 |
Public Houses | 29,000 |
Offices | 115,000 |
Hotels | 28,000 |
Industrial Subjects | 182,000 |
Leisure, Entertainment, Caravans etc. | 44,000 |
Garages and Petrol Stations | 16,000 |
Cultural | 5,000 |
Sporting Subjects | 1,000 |
Education and Training | 90,000 |
Public Service Subjects | 43,000 |
Communications | 0 |
Quarries, Mines, etc. | 5,000 |
Petrochemical | 1,000 |
Religious | 5,000 |
Health and Medical | 25,000 |
Other | 15,000 |
Care Facilities | 39,000 |
Advertising | 0 |
Statutory Undertaking | 10,000 |
Not in Use | 0 |
All | 841,000 |