Question reference: S6W-24116
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
- Date lodged: 20 December 2023
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Current status: Answered by Tom Arthur on 8 January 2024
Question
To ask the Scottish Government how many properties in 2024-25 will be subject to the intermediate property rate, broken down by (a) industry sector and (b) local authority area.
Answer
The number of properties expected to be liable for the Intermediate Property Rate (IPR) in 2024-2025 before any reliefs are applied is presented in the below tables, broken down in Table 1 by property class, and in Table 2 by council area. 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 non-domestic valuation roll as at 1 October 2023.
Figures in these tables are rounded to the nearest 10.
Table 1: Number of properties liable for IPR in 2024-2025 by property class
Property class | Properties with a gross HPR liability |
Shops | 2,140 |
Public Houses | 420 |
Offices | 1,770 |
Hotels | 390 |
Industrial Subjects | 2,420 |
Leisure, Entertainment, Caravans etc. | 480 |
Garages and Petrol Stations | 190 |
Cultural | 90 |
Sporting Subjects | 50 |
Education and Training | 720 |
Public Service Subjects | 490 |
Communications | 40 |
Quarries, Mines, etc. | 50 |
Petrochemical | 10 |
Religious | 90 |
Health and Medical | 260 |
Other | 170 |
Care Facilities | 510 |
Advertising | 20 |
Statutory Undertaking | 160 |
All | 10,450 |
Table 2: Number of properties liable for IPR in 2024-2025 by council area
Local authority | Properties with a gross HPR liability |
Aberdeen City | 840 |
Aberdeenshire | 470 |
Angus | 120 |
Argyll & Bute | 150 |
Clackmannanshire | 60 |
Dumfries & Galloway | 220 |
Dundee City | 320 |
East Ayrshire | 150 |
East Dunbartonshire | 110 |
East Lothian | 130 |
East Renfrewshire | 60 |
City of Edinburgh | 1,520 |
Na h-Eileanan Siar | 50 |
Falkirk | 200 |
Fife | 550 |
Glasgow City | 1,670 |
Highland | 590 |
Inverclyde | 80 |
Midlothian | 170 |
Moray | 150 |
North Ayrshire | 160 |
North Lanarkshire | 510 |
Orkney Islands | 40 |
Perth & Kinross | 270 |
Renfrewshire | 320 |
Scottish Borders | 180 |
Shetland Islands | 60 |
South Ayrshire | 170 |
South Lanarkshire | 430 |
Stirling | 200 |
West Dunbartonshire | 120 |
West Lothian | 390 |
Scotland | 10,450 |