Question reference: S6W-21201
- 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 much it anticipates will be raised from the higher property rate in 2023-24, broken down by industry and business sector.
Answer
Table 1 presents the expected gross income from the Higher Property Rate (HPR), after the application of the revaluation Transitional Relief (TR), in 2023-2024. In 2023-2024, HPR is applied to all properties with a rateable value above £100,000. The values presented in Table 1 relate to the supplement of 2.6p above the Basic Property Rate only. 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.
This table is based on the valuation roll as at 1 July 2023. Figures are rounded to the nearest £1,000.
Table 1: Estimated gross income from HPR after revaluation transitional relief in 2023-2024 by property class
Property class | Gross HPR income after TR |
Shops | 19,888,000 |
Public houses | 811,000 |
Offices | 14,643,000 |
Hotels | 5,264,000 |
Industrial subjects | 20,179,000 |
Leisure, entertainment, caravans etc. | 4,499,000 |
Garages and petrol stations | 806,000 |
Cultural | 916,000 |
Sporting subjects | 333,000 |
Education and training | 14,004,000 |
Public service subjects | 6,108,000 |
Communications | 678,000 |
Quarries, mines, etc. | 245,000 |
Petrochemical | 3,469,000 |
Religious | 148,000 |
Health and medical | 4,783,000 |
Other | 2,493,000 |
Care facilities | 1,545,000 |
Advertising | 109,000 |
Statutory undertaking | 27,209,000 |
Not in use | 0 |
All | 128,130,000 |