Current status: Answered by Ivan McKee on 10 September 2024
To ask the Scottish Government how much revenue has been received through non-domestic rates from the hospitality sector in each year since 1999.
Non-domestic rates are administered by local councils, and the Scottish Government does not routinely hold information on the amounts actually paid by individual businesses or properties. However, we are able to estimate the amounts some property types would have been liable for in some years where individual property level relief data has been collected nationally.
Table 1 presents estimated historic rateable values and estimates of net non-domestic rates income for hotels, public houses, and restaurants. Property level reliefs data, and therefore net income estimates, for years before 2012-13, and for 2014-2015, 2017-2018, and 2023-2024 are not available, and are not yet available for 2024-2025.
Hospitality premises are identified by property classes “public houses and restaurants” and “hotels”. 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. There may be properties within those classes which are not actually used for hospitality, and properties within other classes which are used for hospitality. Rateable values are as at 1 April in each financial year, and do not take into account any subsequent changes, even if backdated. A revaluation occurred in 2017-2018, and in 2023-2024. Reliefs information is derived from councils’ billing data, as at end April 2012, 1 October 2013, 8 October 2015, 5 October 2016, 1 June 2018, 31 May 2019, 1 July 2020, 1 June 2021, and 1 July 2022. The relief percentages reported in these billing data snapshots are applied to the gross income estimates based on rateable values on 1 April in each year to derive the net estimates. Net income in 2020-2021 and 2021-2022 was affected by the Retail, Hospitality, and Leisure (RHL) relief introduced in response to the Covid-19 pandemic. RHL relief awarded in 2022-2023 is not included, as this relief was not reported on the 2022 billing snapshot. Figures are rounded to the nearest £100,000.
Table 1: Total rateable value and estimated net NDR income related to hotels, public houses, and restaurants
Financial year | Rateable value | Net income |
2012-2013 | 296,200,000 | 123,600,000 |
2013-2014 | 292,100,000 | 126,100,000 |
2014-2015 | 289,700,000 | [not available] |
2015-2016 | 296,200,000 | 133,300,000 |
2016-2017 | 299,800,000 | 138,500,000 |
2017-2018 | 402,500,000 | [not available] |
2018-2019 | 410,200,000 | 185,100,000 |
2019-2020 | 413,500,000 | 185,000,000 |
2020-2021 | 404,200,000 | 8,100,000 |
2021-2022 | 395,800,000 | 38,300,000 |
2022-2023 | 399,600,000 | 182,600,000 |