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The number of properties expected to be liable for the Intermediate Property Rate (IPR) in 2023-24 before any reliefs are applied is presented in the below tables, broken down in Table 1 by property class, and in Table 2 by local authority. 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. The Scottish Government does not hold property-level data on industry sectors.

These tables are based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.

Figures in these tables are rounded to the nearest 10, with values greater than zero but lower than five displayed as ‘[low]’.

Table 1: Number of properties liable for IPR in 2023-24 by property class

Table 1 presents the number of properties expected to be removed from the higher property rate (HPR) due to the increase of the rateable value threshold to £100,000, before any reliefs are applied. This is 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 based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.

Figures in this table are rounded to the nearest 10, with values greater than zero but lower than five displayed as ‘[low]’.

Table 1: Number of properties removed from HPR in 2023-24 due to the threshold increase, by property class

On Scotland’s national forests and land, Forestry and Land Scotland (FLS) constructs roads for use on a multi-purpose basis e.g. timber transport, tree planting, environmental improvement works, recreational access. FLS does not hold data that ascribes a particular use to sections of forest road, nor does it hold specific data as to what lengths of road have been constructed by windfarm developers. Over the past ten years, levels of forest road construction by FLS have been as follows:

2012: 46 Miles

2013: 52 Miles

2014: 43 Miles

2015: 34 Miles

2016: 37 Miles

2017: 37 Miles

2018: 44 Miles

2019: 32 Miles

2020: 27 Miles

2021: 24 Miles

2022: 22 Miles

The Bathing Waters (Scotland) Regulations 2008 enable Scottish Ministers to designate a bathing season in a period where they expect a large number of people to bathe at a designated bathing water. The definition of bathers, in this instance, is exclusive to paddlers and swimmers and does not cover other water users.

For all 87 designated bathing waters in Scotland the bathing season runs from 1 June to 15 September each year, in accordance with the traditional period of peak usage. In comparison with the 3.5 month bathing season in Scotland across Europe the season length varies from 2 months in Sweden to 6 months in Cypress.

The aim of the Bathing Waters Regulations is to minimise the risks to human health to swimmers and paddlers from bacteriological impacts whilst bathing. It would be disproportionately costly to monitor bathing waters outwith the current bathing water season when they are not regularly used by large numbers of bathers. General health advice on wild swimming is available from the UK Health Security Agency at https://www.gov.uk/government/publications/swim-healthy-leaflet/swim-healthy , which is also applicable to Scotland

The number of bathing waters in Scotland has increased since last year and now stands at 87, with 98% achieving the bathing water quality standards and more rated excellent than ever before.

As at 1 July 2022, there were 114,880 properties in receipt of 100% Small Business Bonus Scheme (SBBS) relief and a further 1,140 properties that were in receipt of 100% rates relief as a result of a combined partial award of SBBS relief and another NDR relief – for a total 116,020 SBBS recipients that paid no rates. In 2023-24, due to changes to Rateable Values as a result of the 2023 revaluation and changes to the SBBS relief thresholds announced at the Draft Budget 2023-24, it is estimated that around 106,000 properties will receive 100% relief through SBBS, either solely through SBBS relief or through SBBS relief combined with another NDR relief.

This estimate is based on modelling that underpinned the costing of SBBS relief in Scottish Fiscal Commission’s (SFC) Economic and Fiscal Forecasts December 2022. As noted by the SFC, rateable values were projected and based on an incomplete draft Valuation Roll, and are therefore subject to change.

Table 1 presents the expected gross income from the Higher Property Rate (HPR), after the application of the revaluation Transitional Relief (TR), in 2023-24. This is 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 based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.

Figures in this table are rounded to the nearest £1,000.

Table 1: Estimated gross income from HPR after revaluation transitional relief in 2023-24 by property class

Our consultation document on the next Land Reform Bill proposes a series of important changes to the framework of law and policy that govern the system of ownership, management and use of land in Scotland. The proposals are in line with the recommendations of the Scottish Land Commission. They include the introduction of a Public Interest Test (PIT) "to assess whether, at the point of transfer of a large-scale landholding, a risk would arise from the creation of continuation of a situation in which excessive power acts against the public interest." The consultation also set out proposals on the criteria for triggering the PIT, and the possible outcomes of it. The Commission has not recommended the introduction of a cap on the total amount of land that can be owned.

We have received 540 responses to the consultation, and these include a wide range of views on the threshold for land acquisitions that could be subject to the PIT. The responses are being analysed and will be taken into account as we develop measures for inclusion in the Bill.

As with previous land reform legislation, it is imperative that any proposals are fully compliant with the European Convention on Human Rights.

The number of properties expected to be liable for the Higher Property Rate (HPR) in 2023-24 before any reliefs are applied is presented in the below tables, broken down in Table 1 by property class, and in Table 2 by local authority. 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. The Scottish Government does not hold property-level data on industry sectors.

These tables are based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.

Figures in these tables are rounded to the nearest 10, with values greater than zero but lower than five displayed as ‘[low]’.

Table 1: Number of properties liable for HPR in 2023-24 by property class

Table 1 presents the expected gross income from the Intermediate Property Rate (IPR), after the application of the revaluation Transitional Relief (TR), in 2023-24. This is 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 an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.

Figures in this table are rounded to the nearest £1,000.

Table 1: Estimated gross income from IPR after revaluation transitional relief in 2023-24 by property class

The Scottish Government has backed Scotland’s economic recovery with more than £4.7 billion in direct business support since March 2020. This included 100% retail, hospitality, leisure (RHL) and aviation relief in both 2020-21 and 2021-22 uncapped, and 50% RHL relief in 2022-23 capped at £27,500, which expired on 30 June 2022.

We recognise the difficult economic climate and this is why the Scottish Budget 2023-24, announced on 15 December, included a freeze in the poundage – the number one ask of 18 business organisations, and delivering the lowest poundage in the UK for the fifth year in a row. It also proposed a package of reliefs worth £744m including the UK's most generous small business rates relief.

We expect around half the properties in the retail, hospitality and leisure sectors to be eligible for 100% Small Business Bonus Scheme relief next year. Properties in these sectors may also be eligible for the transitional relief schemes set out in the Budget.