FOI/202400443486 · FOI · unclear
Revenue from non-domestic rates by financial year: FOI release
Information requested
1. Total gross and net revenue from non-domestic rates by financial year from 2017-18 to 2023-24 and 2024-25 so far, as well as expected revenue for all of 2024-25.
2. Total expense on non-domestic rates relief by financial year from 2017-18 to present.
3. A summary of all ongoing and historic non-domestic rates relief and taxation policies and changes to them that exist now or have existed between 2017 and present.
Response
The information you have requested in questions 1 and 2 for years up to and including 2023-24, and councils’ mid-year estimates of the outturn revenue and relief expenditure for 2024-25, is available from the Scottish Government’s Non-Domestic Rates Income Statistics last updated on 4 December 2024. The Scottish Government’s forecast of net revenues for 2024-25 are set out in Table 2.09 of the Scottish Budget 2025-26, also published on 4 December 2024. Both are available on the Scottish Government’s website.
Part of the answer to question 3 is noted in the annexes attached to this letter. Some of the information you have requested is available from Non-domestic (business) rates roadmap - gov.scot which sets out changes to the non-domestic rates system since 2017. Other information on Scottish Government websites is noted in the annexes.
Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. If, however, you do not have internet access to obtain this information from the websites listed, then please contact me again and I will send you a paper copy.
About FOI
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.
Detected exemption language
Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you.