As at 1 July 2020, every property on the Valuation Roll was in receipt of at least one relief – the 1.6% universal relief. Some 74% of properties (186,600) were in receipt of additional relief.

A total of 174,730 properties (70%) received reliefs accounting for 100% of their gross bill. Of these, 117,420 were in receipt of 100% Small Business Bonus (SBBS) relief and 23,760 were receiving 100% RHL relief.

The total value of reliefs, as at 1 July 2020, was £1,679m, of which £965m is attributable to the two reliefs introduced to support businesses through the COVID-19 pandemic (though some of this is likely to have replaced previous reliefs).

The statistics also found that three types of relief (SBBS, Charity and RHL) accounted for 87% of all reliefs awarded, and 84% of the total value of reliefs.

Reliefs accounted for nearly half (49%) of the total gross Non-Domestic Rates bills in Scotland (excluding utilities). This is a significant increase compared to 22% in 2019 and is largely a result of RHL relief.

There were 125,980 recipients of SBBS relief, 5,560 more than at the snapshot date in 2019. However, some properties previously receiving SBBS relief may have shifted to receiving RHL relief this year.

A total of 28,400 properties were in receipt of RHL relief at 1 July 2020, with a total relief value of £904m, although some of this would be replacing other reliefs – e.g. some councils would have switched from awarding SBBS or Transitional Relief to RHL.

Ben Macpherson, public finance minister, said: “From the beginning of the coronavirus (COVID-19) pandemic, the Scottish Government has done everything possible, within its limited resources, to help Scotland’s businesses.

“Providing rates relief has been a key part of our efforts and the figures published today highlight how effective this has been.

“Every business property in Scotland was in receipt of some kind of rates assistance by 1 July and our two new COVID-19 reliefs – full relief for retail, hospitality and leisure businesses and a 1.6% relief available to all business properties – accounted for £904 million of the total £1,679m paid out.

“This rates relief support in 2020-21 has been a lifeline and businesses now require details of what the position will be in 2021-22. The financial restrictions of devolution mean our ability to offer relief next year depends of the equivalent policy being extended in England and I urge the UK Government to provide clarity as soon as possible.

“If the UK Government brings forward an extension of their current business support, with consequential funding for Scotland, we are committed to creating a tailored package of business support in 2021-22, including rates relief, that best meets Scotland’s needs.”