Question reference: S6W-05180
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
- Date lodged: 16 December 2021
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Current status: Answered by Tom Arthur on 13 January 2022
Question
To ask the Scottish Government how much it estimates will be raised by the higher property rate in 2022-23, broken down by industry sector, and how many properties in each industry sector will be liable for the supplement.
Answer
Table 1 presents the estimated number of properties with a Higher Property Rate (HPR) liability in 2022-23, and the gross additional non-domestic rates income estimated to be raised in 2022-23 through the HPR, by property class.
Table 1 shows gross amounts and does not take account of reductions in liability due to reliefs awarded in 2022-23. This is in part due to the application of a £27,500 cap per ratepayer on retail, hospitality and leisure relief in 2022-23 which means that it is not possible to robustly estimate the breakdown of these figures by property class at this time.
Figures in Table 1 are broken down by property class as the Scottish Government does not hold data property-level on industry sectors. Property class is a classification used by Scottish Assessors to describe the type of property, and may not necessarily accurately reflect the use of a property.
Table 1: Estimated number of properties subject to the Higher Property Rate, and gross HPR income, by property class in 2022-23
Property class | Number of properties with a HPR liability | Gross HPR income by class (£) |
Shops | 2,970 | 23,559,000 |
Public Houses | 200 | 836,000 |
Offices | 1,820 | 14,237,000 |
Hotels | 570 | 5,109,000 |
Industrial Subjects | 2,470 | 18,803,000 |
Leisure, Entertainment, Caravans etc. | 520 | 3,956,000 |
Garages and Petrol Stations | 150 | 766,000 |
Cultural | 80 | 955,000 |
Sporting Subjects | 20 | 239,000 |
Education and Training | 1,340 | 12,592,000 |
Public Service Subjects | 520 | 5,880,000 |
Communications | 80 | 531,000 |
Quarries, Mines, etc. | 40 | 222,000 |
Petrochemical | 70 | 2,931,000 |
Religious | 30 | 92,000 |
Health and Medical | 310 | 4,685,000 |
Other | 210 | 2,316,000 |
Care Facilities | 340 | 1,363,000 |
Advertising | 10 | 72,000 |
Statutory Undertaking | 340 | 23,934,000 |
All | 12,090 | 123,081,000 |
Source: Scottish Assessors’ Valuation Roll as at 1 October 2021.
Figures may not sum due to rounding. The number of properties is rounded to the nearest 10, income rounded to the nearest £1,000.