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Parliamentary debates and questions

S5W-06462: Daniel Johnson (Edinburgh Southern)

Scottish Labour

Date lodged: 25 January 2017

To ask the Scottish Government how many businesses in each (a) local authority area and (b) sector received small business bonus scheme relief at (a) 100%, (b) 50% and (c) 25% in each of the last 10 years; how many will receive this in 2017-18, and what information it has regarding how many eligible businesses did not apply for or receive this.

Answered by: Derek Mackay 9 February 2017

Published aggregate data on Small Business Bonus Scheme (SBBS) can be found on the Scottish Government website at - http://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance/NDR-Rates-Relief , including the total number of recipients broken down by Local Authority and Rateable Value (RV) band.

Robust summary data on the relief percentage applied to individual properties in receipt of SBBS is only available for 2015-16 at this time. Data for each local authority area and sector is supplied in the table below. Circumstances for the application of SBBS vary on a case-by-case basis and SBBS also interacts with other NDR reliefs. As a result, SBBS is also applied to other properties at different relief percentage levels to those set out below.

2015-16

Number getting 25% relief

Number getting 50% relief

Number getting 100% relief

Aberdeen City

361

146

1,521

Aberdeenshire

593

262

4,210

Angus

242

85

1,935

Argyll & Bute

279

137

4,092

Clackmannanshire

60

29

635

Dumfries & Galloway

341

148

3,954

Dundee City

300

152

1,801

East Ayrshire

147

68

1,414

East Dunbartonshire

190

81

885

East Lothian

179

86

1,380

East Renfrewshire

112

68

602

Edinburgh ,City of

1127

564

5,882

Eilean Siar

63

59

1,004

Falkirk

255

124

1,724

Fife

684

303

4,754

Glasgow City

1415

647

7,184

Highland

725

335

7,927

Inverclyde

86

53

859

Midlothian

133

63

987

Moray

171

94

1,742

North Ayrshire

235

101

1,961

North Lanarkshire

473

217

2,889

Orkney Islands

112

71

1,002

Perth & Kinross

385

198

3,397

Renfrewshire

290

131

2,046

Scottish Borders

291

123

3,260

Shetland Islands

88

23

624

South Ayrshire

211

126

1,794

South Lanarkshire

481

286

3,216

Stirling

200

101

1,789

West Dunbartonshire

120

55

1,076

West Lothian

291

141

1,782

 

2015-16

Number getting 25% relief

Number getting 50% relief

Number getting 100% relief

Advertising

49

10

74

Care Facilities

82

30

215

Communications

3

1

26

Cultural

65

21

254

Education and Training

23

11

95

Garages and Petrol Stations

284

199

2,013

Health and Medical

358

124

818

Hotels

335

181

2,578

Industrial Subjects

2703

1072

19224

Leisure, Entertainment, Caravans etc.

637

295

14,556

Offices

1818

700

11297

Other

130

67

1,774

Petrochemical

2

0

2

Public Houses

531

211

497

Public Service Subjects

79

37

862

Quarries, Mines, etc.

7

4

61

Religious

14

4

84

Shops

3469

2100

24292

Sporting Subjects

49

8

538

Statutory Undertaking

2

2

68

Data on what businesses are eligible for SBBS is not held by Scottish Government, as qualification criteria is wider-ranging than the RV level of a property. However, Scottish Government Ministers have in the past written to business owners in Scotland who may be potentially eligible for SBBS in order to raise awareness and increase uptake.