Question reference: S6W-10698
- Date lodged: 31 August 2022
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Current status: Answered by Tom Arthur on 28 September 2022
Question
To ask the Scottish Government how many commercial properties in each local authority area are subject to the higher property rate in 2022-23, broken down by business sector.
Answer
Table 1 presents the number of properties with a liability for the higher property rate before reliefs are awarded, broken down by local authority and property class. Table 1 has been placed in the Scottish Parliament Information Centre under Bib No. 63637.
The Scottish Government does not hold property level data on industry sectors. Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property.