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Seòmar agus comataidhean

Question reference: S6W-25972

  • Date lodged: 5 March 2024
  • Current status: Answered by Tom Arthur on 18 March 2024

Question

To ask the Scottish Government, in light of the Scottish National Party manifesto commitment, what the cost would have been in (a) 2021-22, (b) 2022-23 and (c) 2023-24 of bringing the Higher Property Rate into line with that in England, broken down by industry sector.


Answer

Table 1 presents the estimated gross cost of setting the Higher Property Rate equal to the Standard Multiplier in England. In England, in all three years, the Standard Multiplier was 51.2p, or 1.3p above the Small Business Multiplier of 49.9p. In Scotland, the Higher Property Rate in all three years was 2.6p above the poundage, which was 49p in 2021-2022 (having been temporarily reduced from 49.8p in 2020-2021 in response to the ongoing impact of COVID-19), and 49.8p in 2022-2023 and 2023-2024. The costs therefore represent the impact of setting the Higher Property Rate at 51.2p instead of 51.6p in 2021-2022, and 52.4p in 2022-2023 and 2023-2024.

The figure for 2023-2024 is presented after General Revaluation Transitional Relief is applied. The figures are gross estimates, and are not adjusted for any other relief. Figures are broken down by property class, as 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.

This table is based on the valuation roll as at 1 October 2021, 1 October 2022, and 1 October 2023, with figures from 30 March 2023 and 1 April 2023 used to calculate General Revaluation Transitional Relief.

Figures in this table are rounded to the nearest £1,000, and may not sum due to rounding.

Table 1: Estimated gross cost of reducing the Higher Property Rate to the level of the English Standard Multiplier (51.2p) (£), broken down by property class.

Property class

2021-2022 (£)

2022-2023 (£)

2023-2024 (£)

Shops

3,589,000

10,798,000

8,824,000

Public houses and restaurants

127,000

377,000

317,000

Offices

2,167,000

6,597,000

6,092,000

Hotels

778,000

2,390,000

2,270,000

Industrial subjects

2,863,000

8,658,000

8,709,000

Leisure and entertainment

600,000

1,814,000

1,873,000

Garages and petrol stations

117,000

341,000

312,000

Cultural

145,000

408,000

412,000

Sporting subjects

36,000

113,000

98,000

Education and training

1,918,000

5,707,000

6,229,000

Public service subjects

895,000

2,614,000

2,505,000

Communications

81,000

197,000

303,000

Quarries, mines, etc.

34,000

94,000

95,000

Petrochemical

447,000

1,291,000

1,400,000

Religious

14,000

50,000

50,000

Health and medical

714,000

2,097,000

2,120,000

Other

352,000

1,045,000

1,102,000

Care facilities

207,000

631,000

704,000

Advertising

11,000

34,000

39,000

Statutory undertaking

3,647,000

10,897,000

10,039,000

All

18,743,000

56,152,000

53,493,000