FOI/202400440104 · FOI · unclear
First Minister's statement on business rates: FOI release
Information requested
The Scottish Government’s calculations/justifications/statistics for John Swinney making the following claim at First Minister’s Questions on 7 November 2024: Swinney: ‘On business rates, we have of course the most comprehensive small business scheme of business relief, which for the hospitality sector means in our estimations about 50% of the hospitality sector pays absolutely no business rates whatsoever'.
Response
The answer to your question is:
As at 1 June 2024, there were 35,302 hospitality properties in Scotland, of which 20,377 received 100% relief, and therefore paid no rates. This means that 58% of properties in the hospitality sector paid no non-domestic rates.
These figures are estimates derived from the non-domestic valuation roll, and the billing system snapshot, an annual property-level data return made by local councils to the Scottish Government. Local councils are responsible for the administration of the non-domestic rates system.
For hospitality premises, we have included properties with the following core descriptions: bed & breakfast accommodation, cafe, camping site, caravan, caravan site, chalet, club, exclusive use venue, guest house, holiday hut, hostel, hotel, public house, restaurant, self-catering, time share units, and youth hostel. The core description is a description of the type of property, and may not in all cases reflect its use.
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Contact Please quote the FOI reference Central Correspondence Unit Email: contactus@gov.scot Phone: 0300 244 4000 The Scottish Government St Andrew's House Regent Road Edinburgh EH1 3DG
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