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Chamber and committees

Question ref. S5W-35556
Asked by: Tom Arthur, Renfrewshire South, Scottish National Party
Date lodged: 26 February 2021

Question

To ask the Scottish Government what the rateable value is at which businesses receive 100% small business bonus relief on non-domestic rates, and what information it has regarding how this compares with England and Wales.

Current status: Answered by Kate Forbes on 11 March 2021


Answer

The following table sets out a comparison of the non-domestic rates relief available under the Small Business Bonus Scheme in Scotland with the equivalent schemes in England (Small Business Bonus Rate Relief) and Wales (Small Business Bonus Rates Relief):

 

Scotland

England

Wales

100% relief

100% relief for all premises where the total rateable value is £15,000 or less regardless of the number of premises occupied by the ratepayer

100% relief on a maximum of one premises with a rateable value of £12,000 or less.*

100% relief for as many as two premises** where the total rateable value is £6,000 or less

Less than 100% relief

25% relief for each premises with a rateable value of is £18,000 or less where the cumulative value is £35,000 or less.

Relief tapers to zero for premises with rateable values up to £15,000.*

Relief tapers to zero for premises with rateable values up to £12,000.

Comments

There is no cap on the number of properties that a ratepayer can claim on (only a rateable value cap).

Pay day lending is not eligible.

* If a second premises is acquired, the relief will continue to be available on the main property but for only 12 months; relief is still available on the main property afterwards if the cumulative rateable value is £20,000 or less (£28,000 in London).

** Where a ratepayer is liable for more than two properties on a single local non-domestic rating list, and those properties meet only the rateable value conditions, relief will only be given for a maximum of two such properties.