Current status: Answered by Ivan McKee on 17 December 2024
To ask the Scottish Government what the savings will be in 2025-26 as a result of the decision to freeze the basic property rate, broken down by industry sector.
Table 1 shows the estimated net savings to ratepayers from freezing the Basic Property Rate at 49.8p, compared to an inflationary increase to 50.6p. The net estimates include adjustments for reliefs, as well as in-year adjustments such as reductions due to proposals or appeals and write-offs.
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.
Figures are rounded to the nearest 100,000 and may not sum due to rounding.
Table 1: Estimated net savings from freeze to the Basic Property Rate (£)
Source: Scottish Assessors’ Valuation Roll as at 1 October 2024, local authorities’ billing information as at 1 June 2024
Property class | Estimated net savings to ratepayers |
Shops | 2,300,000 |
Public houses and restaurants | 200,000 |
Offices | 1,700,000 |
Hotels | 100,000 |
Industrial subjects | 2,200,000 |
Leisure, entertainment, caravans, etc. | 300,000 |
Garages and petrol stations | 200,000 |
Cultural | <50,000 |
Sporting subjects | 100,000 |
Education and training | 200,000 |
Public service subjects | 300,000 |
Communications | <50,000 |
Quarries, mines, etc. | <50,000 |
Petrochemical | <50,000 |
Religious | <50,000 |
Health and medical | 200,000 |
Other | 300,000 |
Care facilities | 100,000 |
Advertising | 100,000 |
Statutory undertaking | 100,000 |
All | 8,400,000 |