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Parliamentary debates and questions

S5W-16284: Bill Bowman (North East Scotland)

Scottish Conservative and Unionist Party

Date lodged: 30 April 2018

To ask the Scottish Government how much has been raised by the Large Business Supplement in each of the last two years, broken down by property type.

Answered by: Derek Mackay 9 May 2018

The following table presents updated estimates of the net liability by Assessors' property classification for 2016-17 and 2017-18. These estimates are based on the valuation roll at October 2016 (2016-17 estimates) and October 2017 (2017-18 estimates).

Large Business Supplement income estimates for 2016-17 and 2017-18 by Assessors' property classification.

Class

Net LBS income in 2016-17
‎ £m

Net LBS income in 2017-18
‎ £m

Advertising

0.1

0.1

Care Facilities

0.3

0.3

Communications

0.6

0.6

Cultural

0.2

0.2

Education and Training

9.5

9.6

Garages and Petrol Stations

1.0

1.1

Health and Medical

3.9

4.1

Hotels

4.1

5.6

Industrial Subjects

21.2

21.6

Leisure, Entertainment, Caravans etc.

2.4

2.5

Offices

20.1

16.4

Other

1.7

2.3

Petrochemical

3.1

3.2

Public Houses

1.6

1.7

Public Service Subjects

5.6

6.0

Quarries, Mines, etc.

0.4

0.3

Religious

0.1

0.1

Shops

31.0

27.9

Sporting Subjects

0.3

0.3

Statutory Undertaking

18.4

23.8

ALL

125.4

127.8