Question reference: S6W-17978
- Date lodged: 15 May 2023
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Current status: Answered by Tom Arthur on 30 May 2023
Question
To ask the Scottish Government how many ATM sites have benefitted from 100% rates relief through the Small Business Bonus Scheme.
Answer
Table 1 shows the number of ATM sites in receipt of 100% rates relief through the Small Business Bonus Scheme since 2018.
Table 1: ATM sites in receipt of 100% Small Business Bonus Scheme relief
Year | Number of ATM sites |
2018 | 45 |
2019 | 61 |
2020 | 65 |
2021 | 53 |
2022 | 35 |
Source: Billing Snapshot 2018, 2019, 2020, 2021 and 2022.
The Billing Snapshot dates were 1 June 2018, 31 May 2019, 1 July 2020, 1 June 2021, and 1 July 2022.
In rural areas, the sites of ATMs are exempt from rating, including buildings in which the ATM is situated if the building is used only for the purpose of the ATM.