Current status: Answered by Ivan McKee on 7 January 2025
To ask the Scottish Government, in light of the Scottish National Party manifesto commitment, what the cost would be in 2025-26 of bringing the Higher Property Rate into line with that in England, broken down by industry sector.
In England, the standard multiplier in 2025-2026 is being uprated to 55.5p, from 54.6p in 2024-2025. In Scotland, the proposed Higher Property Rate for 2025-2026 is 56.8p, increasing from 55.9p in 2024-2025.
Table 1 shows the estimated cost of setting the Higher Property Rate at 55.5p, compared to 56.8p, broken down by property class. 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 cost of setting the higher property rate to 55.5p | |
Property class | Estimated cost |
Shops | 9,100,000 |
Public houses and restaurants | 400,000 |
Offices | 6,400,000 |
Hotels | 2,500,000 |
Industrial subjects | 9,300,000 |
Leisure, entertainment, caravans, etc. | 1,100,000 |
Garages and petrol stations | 400,000 |
Cultural | 100,000 |
Sporting subjects | 200,000 |
Education and training | 5,000,000 |
Public service subjects | 2,600,000 |
Communications | 300,000 |
Quarries, mines, etc. | 100,000 |
Petrochemical | 1,500,000 |
Religious | <50,000 |
Health and medical | 1,900,000 |
Other | 1,400,000 |
Care facilities | 100,000 |
Advertising | 100,000 |
Statutory undertaking | 12,400,000 |
All | 54,700,000 |