Question reference: S6W-21219
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
- Date lodged: 11 September 2023
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Current status: Answered by Tom Arthur on 22 September 2023
Question
To ask the Scottish Government how many awards for non-domestic rates relief have been granted under the Hardship Relief programme since its introduction; what the total value has been of any such awards, and what the eligibility criteria are.
Answer
Since 2000-2001, the Scottish Government has funded a total of £4,785,000 of hardship rates relief. The Scottish Government funds 75% of the value of hardship relief, with the remaining 25% funded by councils. For properties affected by the Glasgow School of Art fire, the Scottish Government’s contribution was increased to 95% to reflect the exceptional circumstances.
We are unable to reliably estimate the number of awards granted; numbers of properties receiving any relief are derived from the annual Billing System Snapshot, and due to the nature of hardship relief, the final number awarded per year is not well reflected in snapshot data. The latest non-domestic rates relief statistics, derived from snapshot data, can be found at https://www.gov.scot/publications/non-domestic-rates-relief-statistics-2022/ .
Hardship relief is a discretionary relief provided for in section 25A of the Local Government (Scotland) Act 1966 which specifies that a council can award Hardship relief if it is satisfied that the relief applicant would sustain hardship if the council did not award the relief, and if it is reasonable for the council to do so, having regard to the interests of persons liable to pay council tax set by them. It is for councils to determine the criteria to ensure these requirements are met when awarding Hardship relief.