Question reference: S6W-21200
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
- Date lodged: 8 September 2023
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Current status: Answered by Tom Arthur on 22 September 2023
Question
To ask the Scottish Government how many properties will be subject to the higher property rate poundage in 2023-24, broken down by (a) industry sector and (b) local authority area.
Answer
The number of properties liable for the Higher Property Rate (HPR) in 2023-2024 before any reliefs are applied is presented in the following below, broken down in Table 1 by property class, and in Table 2 by local authority. In 2023-2024, HPR is applied to all properties with a rateable value above £100,000. 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. The Scottish Government does not hold property-level data on industry sectors.
These tables are based on the valuation roll as at 1 July 2023.
Figures in these tables are rounded to the nearest 10, with values greater than zero but lower than five displayed as ‘[low]’.
Table 1: Number of properties liable for HPR in 2023-2024 by property class
Property class | Properties with a gross HPR liability |
Shops | 2,410 |
Public Houses | 190 |
Offices | 1,760 |
Hotels | 590 |
Industrial Subjects | 2,500 |
Leisure, Entertainment, Caravans etc. | 560 |
Garages and Petrol Stations | 150 |
Cultural | 90 |
Sporting Subjects | 30 |
Education and Training | 1,390 |
Public Service Subjects | 510 |
Communications | 90 |
Quarries, Mines, etc. | 40 |
Petrochemical | 70 |
Religious | 40 |
Health and Medical | 280 |
Other | 240 |
Care Facilities | 350 |
Advertising | 20 |
Statutory Undertaking | 380 |
Not in Use | 0 |
All | 11,650 |
Table 2: Number of properties liable for HPR in 2023-24 by local authority
Local authority | Properties with a gross HPR liability |
Aberdeen City | 1,010 |
Aberdeenshire | 520 |
Angus | 140 |
Argyll & Bute | 160 |
Clackmannanshire | 50 |
Dumfries & Galloway | 200 |
Dundee City | 350 |
East Ayrshire | 150 |
East Dunbartonshire | 110 |
East Lothian | 140 |
East Renfrewshire | 70 |
City of Edinburgh | 1,750 |
Na h-Eileanan Siar | 50 |
Falkirk | 290 |
Fife | 510 |
Glasgow City | 1,840 |
Highland | 620 |
Inverclyde | 100 |
Midlothian | 180 |
Moray | 200 |
North Ayrshire | 170 |
North Lanarkshire | 570 |
Orkney Islands | 30 |
Perth & Kinross | 280 |
Renfrewshire | 370 |
Scottish Borders | 170 |
Shetland Islands | 60 |
South Ayrshire | 210 |
South Lanarkshire | 550 |
Stirling | 210 |
West Dunbartonshire | 140 |
West Lothian | 430 |
Scotland | 11,650 |