FOI Request - Business Rates

Request 101003938935

Please provide the following data for your local authority area for each financial year from FY 2014/15 to FY 2024/25 (or the latest available year):

1. The total number of business rates accounts (hereditaments) liable for business rates at year end.
2. The total amount of business rates billed (£).
3. The total amount of business rates collected (£).
4. The total value of business rates arrears outstanding at year end (£).
5. The number of business rates accounts in arrears at year end.
6. The number of liability orders sought in respect of unpaid business rates.
7. The number of cases referred to enforcement agents (bailiffs) for non-payment of business rates.

Response 12-03-2026

1. We are only able to provide a figure for the number of business rates properties effective of 31/03/25, as no data is saved for previous years. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.

31/03/25 – 5526 business rates accounts

2. All the below figures are from the 31st March of the relevant financial year.

2014/15 - £34,898,094  

2015/16 - £35,804,179  

2016/17 - £38,882,892 

2017/18 - £41,088,895  

2018/19 - £42,376,454  

2019/20 - £47,236,441  

2020/21 - £39,147,141  

2021/22 - £43,801,637  

2022/23 - £52,228,498  

2023/24 - £62,112,070  

2024/25 - £69,155,747

3. All the below figures are from the 31st March of the relevant financial year.

2014/15 - £34,635,660  

2015/16 - £35,602,197  

2016/17 - £38,602,278  

2017/18 - £40,823,146  

2018/19 - £41,147,602  

2019/20 - £46,814,460  

2020/21 - £38,689,170  

2021/22 - £43,313,098  

2022/23 – £51,543,403  

2023/24 - £61,185,368  

2024/25 - £67,415,340

4. All the below figures are from the 31st March of the relevant financial year.

2014/15 - £262,434  

2015/16 - £201,982  

2016/17 - £280,614 

2017/18 - £265,749  

2018/19 - £228,852  

2019/20 - £421,981  

2020/21 - £457,971  

2021/22 - £488,539  

2022/23 - £685,095  

2023/24 - £926,702  

2025/26 - £1,740,407

5. We are not able to provide the number of accounts in arrears at year end, just the value,  as per 4. above
6. Nil
7. Nil