Evaluation of the Impact and Effectiveness of the Small Business Rates Relief Scheme

Table A2 - Sectoral analysis
Local authority	Sector	No. properties on valuation roll	% of properties on the valuation roll	cost of SBRR	% contribution to LA cost of relief	total value of relief received	% of LA total relief received
Aberdeen City	Manufacturing	821	10%	201,228	14%	38,222	7%
	Public sector, health & education	1130	13%	273,903	19%	69,681	12%
	Finance / business	180	2%	22,123	2%	8,979	2%
	Leisure	623	7%	109,408	7%	10,697	2%
	Retail	1981	23%	231,332	16%	287,882	50%
	Wholesale / distribution	983	12%	155,799	11%	38,478	7%
	Other services	2661	31%	480,633	33%	122,608	21%
	Unknown	134	2%		0%	1,410	0%
Argyll & Bute	Manufacturing	1022	14%	19,262	6%	29,025	20%
	Public sector, health & education	748	10%	144,553	48%	8,837	6%
	Finance	46	1%	1,015	0%	120	0%
	Leisure	1762	25%	32,143	11%	46,157	31%
	Retail	1872	26%	21,510	7%	48,075	32%
	Wholesale	57	1%	2,069	1%	781	1%
	Other services	1434	20%	80,755	27%	15,076	10%
	Unknown	202	3%	0	0%	0	0%
Borders	Manufacturing	851	13%	27,851	13%	136,773	16%
	Public sector, health & education	715	11%	46,599	22%	38,092	5%
	Leisure	1093	17%	18,129	9%	88,414	10%
	Wholesale	693	11%	12,581	6%	82,744	10%
	Retail	1235	19%	30,691	14%	153,083	18%
	Finance / business	623	9%	8,171	4%	88,396	10%
	Other Services	925	14%	66,587	31%	245,564	29%
	Unknown	451	7%	2,438	1%	9,697	1%
Clackmannanshire	Manufacturing	232	15%	30,222	22%	25,330	16%
	Public sector, health & education	120	8%	23,453	17%	5,958	4%
	Finance	21	1%	234	0%	1,404	1%
	Leisure	131	8%	5,299	4%	8,345	5%
	Retail	492	31%	20,866	15%	100,893	62%
	Wholesale	25	2%	38,787	28%	0	0%
	Other services	535	34%	17,526	13%	20,556	13%
	Unknown	27	2%	0	0%	0	0%

Local authority	Sector	No. properties on valuation roll	% of properties on the valuation roll	cost of SBRR	% contribution to LA cost of relief	total value of relief received	% of LA total relief received
East Lothian	Manufacturing	413	13%	30,845	11%	51,205	11%
	Public sector, health & education	463	15%	35,511	13%	60,227	13%
	Leisure	420	13%	24,892	9%	22,237	5%
	Wholesale	285	9%	5,490	2%	30,526	7%
	Retail	784	25%	31,958	12%	223,282	49%
	Finance / business	51	2%	579	0%	12,030	3%
	Other Services	597	19%	148,582	53%	57,253	13%
	Unknown	115	4%	0	0%	0	0%
Inverclyde	Manufacturing	304	13%	47,549	20%	10,312	16%
	Public sector, health & education	197	9%	48,317	20%	3,308	5%
	Leisure	185	8%	17,739	7%	4,038	6%
	Wholesale	143	6%	7,852	3%	4,303	7%
	Retail	802	35%	57,638	24%	31,296	49%
	Finance / business	288	13%	18,807	8%	7,382	12%
	Other Services	321	14%	42,735	18%	2,782	4%
	Unknown	44	2%	156	0%	148	0%
North Ayrshire	Manufacturing	675	14%	101,959	23%	57,769	18%
	Public sector, health & education	454	9%	56,762	13%	12,162	4%
	Leisure	782	16%	33,765	8%	47,477	15%
	Wholesale	348	7%	30,350	7%	18,920	6%
	Retail	1286	27%	67,688	15%	129,354	41%
	Finance / business	537	11%	18,054	4%	24,593	8%
	Other Services	598	12%	134,542	30%	23,193	7%
	Unknown	128	3%	0	0%	37	0%
Renfrewshire	Manufacturing	915	16%	159,808	19%	23,765	18%
	Public sector, health & education	380	7%	97,182	11%	7,081	5%
	Leisure	411	7%	57,155	7%	5,964	5%
	Wholesale	473	9%	90,106	11%	10,130	8%
	Retail	1606	29%	260,513	30%	44,658	34%
	Finance / business	1063	19%	67,348	8%	33,014	25%
	Other Services	619	11%	122,215	14%	7,436	6%
	Unknown	80	1%	981	0%	416	0%

Local authority	Sector	No. properties on valuation roll	% of properties on the valuation roll	cost of SBRR	% contribution to LA cost of relief	total value of relief received	% of LA total relief received
South Ayrshire	Construction	6	0%	1,653	0%	179	0%
	Finance / Business	618	13%	29,288	8%	56,229	13%
	Leisure	713	15%	49,527	14%	45,358	11%
	Manufacturing	403	9%	35,748	10%	44,423	10%
	Other Services	606	13%	53,407	15%	25,052	6%
	Public sector, education & health	335	7%	67,194	19%	17,273	4%
	Retail	1274	28%	94,134	26%	214,495	50%
	unknown	115	2%		0%	964	0%
	Wholesale / distribution	538	12%	25,712	7%	26,740	6%
Stirlingshire	Manufacturing	486	10%	33,645	8%	54,834	16%
	Public sector, health & education	601	13%	71,108	18%	14,335	4%
	Leisure	934	20%	36,545	9%	71,189	21%
	Wholesale	64	1%	25,545	6%	1,771	1%
	Retail	1235	26%	112,536	28%	114,554	34%
	Finance / business	67	1%	18,011	4%	4,649	1%
	Other Services	1133	24%	102,785	26%	72,348	22%
	Unknown	160	3%	1,278	0%	2,583	1%
West Dunbartonshire	Manufacturing	384	14%	26,174	8%	34,980	18%
	Public sector, health & education	222	8%	71,905	23%	7,620	4%
	Leisure	223	8%	32,971	10%	8,138	4%
	Wholesale	257	10%	29,007	9%	18,960	10%
	Retail	758	29%	85,565	27%	87,725	46%
	Finance / business	455	17%	30,484	10%	22,381	12%
	Other Services	323	12%	39,298	12%	9,455	5%
	Unknown	27	1%	0	0%	20	0%

Note: cost of SBRR for businesses with RV above 25k= 0.6p * rateable value

Value of relief received is based on a sample from the valuation roll = 47.8p * RV* % relief

Page updated: Friday, March 31, 2006

Scottish Government