Question reference: S6W-09850
- Asked by: Douglas Lumsden, MSP for North East Scotland, Scottish Conservative and Unionist Party
- Date lodged: 19 July 2022
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Current status: Answered by John Swinney on 10 August 2022
Question
To ask the Scottish Government how much funding for non-domestic rates relief it has (a) budgeted and (b) allocated to date, in 2022/23.
Answer
Decisions on non-domestic rates reliefs are taken as part of the budget process, using Scottish Fiscal Commission forecasts of the total revenues raised net of relief costs. At the 2022-23 Scottish Budget in December 2021, the Scottish Fiscal Commission forecast that the reliefs package would save businesses £802 million. A breakdown of this figure is available in Figure S4.10, at https://www.fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-december-2021/ .
It is for local authorities to administer non-domestic rates reliefs in accordance with the relevant legislation. Data on non-domestic rates income, including the values of reliefs, is released periodically at https://www.gov.scot/publications/non-domestic-rates-income-statistics/ .