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Budget Announcement: Impact on Non-Domestic Rates

Following the publication of the Scottish Budget 2022-23 on 9 December 2021, the following non-domestic rates measures were announced:

  • There will be a below-inflation increase in the Basic Property Rate (the poundage) from 49p to 49.8p.
  • Properties in the retail, hospitality and leisure sectors will be eligible for 50% rates relief for the first three months of 2022-23, capped at £27,500 per ratepayer.
  • The Business Growth Accelerator relief will be expanded by making increases in rateable value due to the installation of solar panels a qualifying improvement eligible for relief.
  • Enterprise Areas relief will be extended by one year to 31 March 2023.

The Budget will continue to fund the following reliefs which are set annually:

  • Small Business Bonus Scheme relief, which has lifted over 111,000 properties out of rates altogether as at 1 June 2021.
  • Transitional Relief, which caps annual rates bill increases at 12.5% for Aberdeen City and Aberdeenshire offices and for all but the very largest hospitality properties across Scotland

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