Scotland's shops are seeing a fall in business rate bills of nearly 10%, following a revaluation from the start of last month.
The new Scottish Government figures reflect changing rental values, which have been updated by council assessors for the first time in six years, forming the basis for levying £3.86bn in tax.
Most pubs and restaurants are also seeing an average 5% drop in bills.
Smaller premises are getting more of a cut, while the largest premises are seeing their bills go up.
Petrochemicals, quarries, mines and sporting subjects had the highest proportional increases, while statutory undertakings and industrial properties contributed most to the overall increase.
The Chief Statistician released statistics relating to the 2023 non-domestic rates revaluation, which saw the total rateable value increased by £390m - or 5.36% - compared to that on the day before revaluation took effect.
The average gross bill increased by 3.37% as a result of revaluation; lower than the increase in rateable value due to the general revaluation transitional relief.
There are wide variations across the country, with Aberdeen gaining the most; the city's total business rates bill is down by 17%.
Renfrewshire and Aberdeenshire businesses are also seeing a decline in bills.
Business rate bills for Aberdeen shops fell 19% last month, but rose Shetland. Aberdeen office bills are down by 26%, but Edinburgh offices have seen a 19% rise.
Aberdeen's hotels saw valuations down 20%, while in Argyll and Bute they are rising by 60%, along with more than 20% in East Dunbartonshire, East Lothian and Na h'Eileanan Siar.
As part of the New Deal for Business announced by First Minister Humza Yousaf, one of the projects being taken on by the advisory group is further reform of business rates.
Retailers have led the campaign for reform, as shops face costs from the current system which are not being required of their online competitors.
Finance Minister Tom Arthur told Parliament that ministers remain committed to restoring parity with England on the Higher Property Business Rate, but will only do so “when affordable”.
The Scottish Retail Consortium argued that this appears to walk back on the commitment in the 2021 SNP manifesto and subsequent Scottish Government Framework for Tax to restore the level playing field with England “over the course of this Parliament.”
David Lonsdale, director of the Scottish Retail Consortium, said: “With Scottish ministers having already ignored the recommendation of their own Barclay Review to end this Scotland-only surcharge by 2020, it’s dispiriting they won’t even commit to remove this before this Parliament ends despite it being a manifesto commitment.
“There is no credible justification why firms operating from 11,000 premises in Scotland are apparently thought to better placed to be forking out more in rates than firms in comparable premises in England.
“The surcharge only serves to make life tougher for those retailers affected by making it more expensive to maintain a shop presence on Scotland’s high streets - ministers need to rethink their stance and urgently pursue a much more ambitious approach towards restoring the level playing field with England on the higher property rate.”
Arthur stated that most of the 30 recommendations in a review by former banker Ken Barclay, published in August 2017, were accepted and implemented by the government.
Responding to questions in Parliament yesterday afternoon, Arthur said that about half of hospitality and retail premises are not paying any rates, which was one of the “most generous” relief schemes of its type.
Allocating resource to additional business rates relief would mean taking revenue from other budgets, he noted.
Non-domestic rates are a property tax, charged on a non-domestic property. The amount that each ratepayer will pay is proportional to the determined value of their property, known as the rateable value, and may be reduced by reliefs.
The 2023 revaluation updates rateable values in the 2017 revaluation roll, which came into force on 1 April 2017.
Rateable values are determined by the 14 Scottish assessors, who are independent of both Scottish and local government.
The poundage (tax rate) is set nationally by the Scottish Government, and for the financial year 2023 to 2024 it has been set at 49.8p for every £1 of rateable value.
Properties with a rateable value greater than £51,000 - but not greater than £100,000 - are liable for an additional supplement of 1.3p per £1 (the Intermediate Property Rate), and those with a rateable value above £100,000 are liable for an additional supplement of 2.6p per £1 of rateable value (the Higher Property Rate).
General revaluation transitional relief was introduced from 1 April 2023 to protect ratepayers from large increases in rateable values due to revaluation. Ratepayers may be eligible to apply for other reliefs which may reduce or remove their liability.
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