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Chamber and committees

Question reference: S6W-32778

  • Asked by: Michael Marra, MSP for North East Scotland, Scottish Labour
  • Date lodged: 23 December 2024
  • Current status: Answered by Ivan McKee on 7 January 2025

Question

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.


Answer

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