Question reference: S6W-18694
- Asked by: Keith Brown, MSP for Clackmannanshire and Dunblane, Scottish National Party
- Date lodged: 5 June 2023
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Current status: Answered by Tom Arthur on 14 June 2023
Question
To ask the Scottish Government how many businesses in (a) Clackmannanshire and (b) Stirling were eligible for (i) 100% rates relief and (ii) all other levels of rates relief, through the Small Business Bonus Scheme, in (A) 2021, (B) 2022 and (C) 2023.
Answer
Tables 1 and 2 present the number of properties receiving SBBS as at 1 June 2021 and 1 July 2022, in Clackmannanshire and Stirling council areas. These figures are based on the billing data provided by councils to the Scottish Government as at those dates.
Equivalent figures for 2023 are not currently available. These are expected to be published in late 2023.
The Scottish Government does not hold information on the number of properties eligible for the Small Business Bonus Scheme, as we are unable to reliably identify business chains.
Table 1: Properties receiving SBBS relief in Clackmannanshire.
Year | 100% SBBS | Other SBBS awards |
2021 | 790 | 50 |
2022 | 800 | 50 |
Source: Non-Domestic Rates Relief Statistics 2022 tables 8b and 8c. In 2021 and 2022, ‘Other SBBS awards’ are usually, but not always, 25%.
Table 2: Properties receiving SBBS relief in Stirling.
Year | 100% SBBS | Other SBBS awards |
2021 | 2,940 | 170 |
2022 | 2,940 | 170 |
Source: Non-Domestic Rates Relief Statistics 2022 tables 8b and 8c. In 2021 and 2022, ‘Other SBBS awards’ are usually, but not always, 25%.
Properties which were in receipt of SBBS relief on 31 March 2023, and saw an increase in their net rates liability from the 1 April 2023, may be eligible for the Small Business Transitional Relief. This relief caps the maximum increase in the net rates liability relative to 31 March 2023 at £600 in 2023-24.