Current status: Answered by Hannah Mary Goodlad on 19 August 2026
To ask the Scottish Government, for each local authority, (a) how many businesses received non-domestic rates relief and (b) the total value of relief awarded, in (i) 2024-25 and (ii) 2025-26.
The requested information can be found in Table 4 of both the Non-domestic rates relief statistics 2024 and the Non-domestic rates relief statistics 2025.
The figures in these publication are based on Billing System Snapshots, an annual property-level data return provided to the Scottish Government by councils. Values of reliefs are estimates based on the reliefs in place on the snapshot date. The values of reliefs reported are the total values of reliefs, funded by both the Scottish Government and by councils.
Outturn values of reliefs, including a breakdown by council area, are published in Non-domestic rates income statistics.