Question reference: S6W-21202
- 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 revenue raised by the business rates incentivisation scheme was retained by each local authority, in each year since its inception.
Answer
Table 1 presents the amounts retained through the Business Rates Incentivisation Scheme (BRIS) by each council in each financial year since 2015-2016. The years relate to years in which amounts were actually retained by the councils and include ongoing retentions (as a result of continued growth within the cycle) as well as new retention amounts awarded.
BRIS was suspended from 2020-2021 due to the pandemic. Due to the exceptional value of non-domestic rates reliefs introduced in 2020-2021, no council increased their non-domestic rates income in that year. Amounts retained in 2020-2021 and later relate to additional income generated, but not retained, before 2020-2021.
Figures are rounded to the nearest £1,000, and may not sum due to rounding.
Table 1: Amounts retained through the Business Rates Incentivisation Scheme, by council and year of retention
Local Authority | 2015-2016 | 2016-2017 | 2017-2018 | 2018-2019 | 2019-2020 | 2020-2021 | 2021-2022 | 2022-2023 |
Aberdeen City | 533,000 | 3,904,000 | 0 | 3,904,000 | 0 | 0 | 0 | 0 |
Aberdeenshire | 471,000 | 1,403,000 | 79,000 | 1,403,000 | 483,000 | 0 | 0 | 0 |
Angus | 0 | 71,000 | 0 | 0 | 0 | 0 | 14,000 | 0 |
Argyll & Bute | 0 | 0 | 39,000 | 0 | 102,000 | 102,000 | 0 | 0 |
City of Edinburgh | 0 | 0 | 0 | 0 | 775,000 | 0 | 0 | 0 |
Clackmannanshire | 0 | 0 | 0 | 0 | 0 | 0 | 66,000 | 0 |
Dumfries & Galloway | 0 | 0 | 0 | 0 | 4,556,000 | 3,074,000 | 0 | 0 |
Dundee City | 0 | 0 | 0 | 0 | 518,000 | 0 | 85,000 | 0 |
East Ayrshire | 0 | 0 | 0 | 0 | 308,000 | 0 | 0 | 0 |
East Dunbartonshire | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
East Lothian | 0 | 0 | 0 | 0 | 724,000 | 0 | 268,000 | 0 |
East Renfrewshire | 188,000 | 188,000 | 0 | -63,000 | 0 | 0 | 0 | 0 |
Falkirk | 0 | 0 | 272,000 | 0 | 0 | 0 | 78,000 | 0 |
Fife | 892,000 | 892,000 | 0 | 892,000 | 0 | 0 | 0 | 0 |
Glasgow City | 0 | 1,514,000 | 0 | 1,514,000 | 0 | 0 | 0 | 0 |
Highland | 214,000 | 585,000 | 585,000 | 0 | 2,418,000 | 0 | 0 | 0 |
Inverclyde | 0 | 0 | 59,000 | 0 | 0 | 0 | 0 | 0 |
Midlothian | 0 | 0 | 0 | 111,000 | 176,000 | 0 | 104,000 | 0 |
Moray | 137,000 | 153,000 | 0 | 452,000 | 1,859,000 | 1,859,000 | 23,000 | 0 |
Na h-Eileanan Siar | 57,000 | 72,000 | 0 | 72,000 | 18,000 | 0 | 0 | 0 |
North Ayrshire | 0 | 0 | 0 | 240,000 | 0 | 0 | 0 | 0 |
North Lanarkshire | 0 | 0 | 0 | 0 | 0 | 0 | 563,000 | 0 |
Orkney Islands | 0 | 0 | 0 | 0 | 0 | 0 | 197,000 | 0 |
Perth & Kinross | 0 | 0 | 0 | 42,000 | 0 | 0 | 0 | 0 |
Renfrewshire | 68,000 | 68,000 | 0 | 68,000 | 0 | 0 | 0 | 0 |
Scottish Borders | 0 | 0 | 0 | 0 | 0 | 0 | 16,000 | 0 |
Shetland Islands | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
South Ayrshire | 0 | 30,000 | 0 | 30,000 | 326,000 | 0 | 0 | 0 |
South Lanarkshire | 0 | 0 | 0 | 0 | 17,000 | 0 | 225,000 | 0 |
Stirling | 0 | 0 | 0 | 119,000 | 292,000 | 0 | 0 | 0 |
West Dunbartonshire | 0 | 0 | 0 | 0 | 111,000 | 55,000 | 0 | 0 |
West Lothian | 0 | 0 | 0 | 0 | 289,000 | 0 | 0 | 0 |
Scotland | 2,560,000 | 8,879,000 | 1,034,000 | 8,784,000 | 12,971,000 | 5,090,000 | 1,640,000 | 0 |