Motions, questions and answers

Table 1 presents the total expected gross income from properties liable for the Higher Property Rate (HPR) at 55.9p, after the application of the General Revaluation Transitional Relief (TR), in 2024-2025. This reflects the total gross bill for properties with a rateable value above £100,000. 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 the non-domestic valuation roll as at 1 October 2023.
Figures in this table are rounded to the nearest £100,000.
Table 1: Estimated gross income (£) from HPR after revaluation transitional relief in 2024-2025 by property class
Property class
Gross HPR income after TR (at 55.9p)
Shops
417,100,000
Public Houses
17,600,000
Offices
309,800,000
Hotels
111,200,000
Industrial Subjects
424,300,000
Leisure, Entertainment, Caravans etc.
95,400,000
Garages and Petrol Stations
17,400,000
Cultural
19,200,000
Sporting Subjects
7,700,000
Education and Training
295,400,000
Public Service Subjects
128,900,000
Communications
14,200,000
Quarries, Mines, etc.
5,200,000
Petrochemical
73,600,000
Religious
3,300,000
Health and Medical
100,600,000
Other
52,300,000
Care Facilities
32,500,000
Advertising
2,400,000
Statutory Undertaking
578,300,000
All
2,706,400,000