To ask the Scottish Government how (a) many businesses have received support from and (b) much it has spent on the small business bonus scheme each year.
The number of properties that have received support from the Small Business Bonus Scheme (SBBS) and the total amount of that support each year is set out in tables 1 and 2, as published annually in the non-domestic rates (NDR) relief statistics for small businesses in Scotland
(http://www.scotland.gov.uk/Topics/Statistics/Browse/Local-Government-Finance/NDR-Rates-Relief).
Table 1: Total number of SBBS recipients, 2008-09 to 2014-151,2,3
|
Total number of recipients as at:
|
October 2008
|
October 2009
|
September 2010
|
September 2011
|
September 2012
|
September 2013
|
September 2014
|
|
Aberdeen City
|
1,800
|
1,873
|
1,784
|
2,010
|
1,975
|
2,041
|
2,045
|
Aberdeenshire
|
4,016
|
4,501
|
4,726
|
5,040
|
5,170
|
5,330
|
5,408
|
Angus
|
1,854
|
1,904
|
2,067
|
2,125
|
2,190
|
2,212
|
2,361
|
Argyll and Bute
|
3,152
|
3,507
|
3,589
|
3,885
|
4,220
|
4,362
|
4,576
|
Clackmannanshire
|
509
|
569
|
637
|
696
|
741
|
787
|
770
|
Dumfries and Galloway
|
3,224
|
3,475
|
3,666
|
3,979
|
4,079
|
4,401
|
4,628
|
Dundee City
|
1,494
|
1,747
|
1,899
|
2,047
|
1,952
|
2,171
|
2,275
|
East Ayrshire
|
1,127
|
1,341
|
1,430
|
1,469
|
1,534
|
1,551
|
1,658
|
East Dunbartonshire
|
626
|
833
|
936
|
1,014
|
1,068
|
1,112
|
1,152
|
East Lothian
|
1,244
|
1,324
|
1,467
|
1,529
|
1,556
|
1,587
|
1,668
|
East Renfrewshire
|
550
|
613
|
676
|
693
|
737
|
747
|
774
|
Edinburgh, City of
|
4,728
|
5,601
|
6,275
|
6,316
|
6,691
|
6,163
|
7,081
|
Eilean Siar
|
405
|
561
|
507
|
735
|
821
|
885
|
1,073
|
Falkirk
|
1,365
|
1,579
|
1,675
|
1,719
|
1,879
|
1,947
|
2,091
|
Fife
|
3,912
|
4,581
|
5,004
|
5,365
|
5,516
|
5,800
|
5,995
|
Glasgow City
|
4,713
|
6,083
|
6,870
|
7,476
|
7,962
|
8,440
|
8,943
|
Highland
|
5,642
|
6,487
|
7,302
|
7,808
|
8,383
|
8,715
|
8,991
|
Inverclyde
|
604
|
715
|
793
|
872
|
921
|
983
|
1,001
|
Midlothian
|
779
|
948
|
1,081
|
1,124
|
1,127
|
1,107
|
1,162
|
Moray
|
1,509
|
1,722
|
1,772
|
1,815
|
1,863
|
2,018
|
2,055
|
North Ayrshire
|
1,847
|
2,086
|
2,271
|
2,425
|
2,477
|
2,604
|
2,646
|
North Lanarkshire
|
2,340
|
2,799
|
3,085
|
3,352
|
3,576
|
3,768
|
3,299
|
Orkney Islands
|
835
|
1,019
|
1,044
|
1,036
|
1,132
|
1,171
|
1,206
|
Perth and Kinross
|
2,893
|
3,203
|
3,441
|
3,798
|
3,991
|
4,166
|
4,343
|
Renfrewshire
|
1,797
|
2,091
|
2,242
|
2,258
|
2,503
|
2,432
|
2,475
|
Scottish Borders
|
2,809
|
2,981
|
3,281
|
3,414
|
3,489
|
3,580
|
3,652
|
Shetland Islands
|
407
|
551
|
551
|
626
|
671
|
700
|
736
|
South Ayrshire
|
1,625
|
1,848
|
1,944
|
2,019
|
2,063
|
2,164
|
2,227
|
South Lanarkshire
|
2,694
|
3,224
|
3,376
|
3,558
|
3,597
|
3,965
|
4,167
|
Stirling
|
1,716
|
1,859
|
1,909
|
2,076
|
2,155
|
2,224
|
2,281
|
West Dunbartonshire
|
655
|
773
|
977
|
1,079
|
1,111
|
1,194
|
1,250
|
West Lothian
|
1,308
|
1,541
|
1,744
|
1,841
|
1,937
|
2,054
|
2,276
|
Scotland
|
64,179
|
73,939
|
80,021
|
85,199
|
89,087
|
92,381
|
96,265
|
1. Includes recipients of SBBS relief who also receive other NDR relief.
2. 2008-09 was the first year of the SBBS and the thresholds for relief increased in 2010-11 to reflect the change in rateable values due to revaluation.
3. Data on number of recipients are mid-year estimates.
4. At the time of the 2014 snapshot North Lanarkshire were undertaking a review of SBBS, resulting in a lower reported number of recipients. This exercise was not completed and numbers may be larger than reported here.
5. Between any given years the numbers of properties in receipt of SBBS may vary due to a range of reasons, including demolitions/ new builds; chains of properties expanding and falling above thresholds; openings/ closures of businesses; relocation of businesses into different Local authority areas; businesses being taken over by chains; switches to other types of reliefs e.g Rural relief, fresh start relief, among others.
Table 2: SBBS relief provided, 2008-09 to 2014-15 by local authority 1,2,3,4
|
2008-09
|
2009-10
|
2010-11
|
2011-12
|
2012-13
|
2013-14
|
2014-15
|
Aberdeen City
|
2.4
|
3.3
|
3.3
|
3.8
|
4.0
|
4.2
|
4.4
|
Aberdeenshire
|
3.4
|
5.0
|
5.8
|
6.4
|
7.0
|
7.4
|
7.9
|
Angus
|
1.8
|
2.4
|
2.7
|
2.9
|
3.2
|
3.4
|
3.7
|
Argyll and Bute
|
2.2
|
3.1
|
3.3
|
3.8
|
4.2
|
4.4
|
4.8
|
Clackmannanshire
|
0.5
|
0.8
|
0.9
|
1.1
|
1.2
|
1.3
|
1.4
|
Dumfries and Galloway
|
2.6
|
3.6
|
4.0
|
4.6
|
5.0
|
5.6
|
5.9
|
Dundee City
|
1.8
|
2.8
|
3.1
|
3.5
|
3.7
|
4.3
|
4.7
|
East Ayrshire
|
1.3
|
2.1
|
2.2
|
2.5
|
2.7
|
2.8
|
3.1
|
East Dunbartonshire
|
0.9
|
1.5
|
1.7
|
1.9
|
2.1
|
2.3
|
2.5
|
East Lothian
|
1.3
|
1.9
|
2.2
|
2.4
|
2.6
|
2.7
|
2.8
|
East Renfrewshire
|
0.7
|
1.1
|
1.2
|
1.3
|
1.5
|
1.6
|
1.7
|
Edinburgh, City of
|
6.5
|
10.1
|
11.8
|
12.7
|
13.9
|
12.9
|
15.6
|
Eilean Siar
|
0.3
|
0.6
|
0.6
|
0.8
|
0.9
|
1.0
|
1.2
|
Falkirk
|
1.7
|
2.5
|
2.7
|
2.9
|
3.4
|
3.6
|
3.9
|
Fife
|
4.2
|
6.5
|
7.4
|
8.3
|
9.2
|
10.1
|
10.7
|
Glasgow City
|
6.5
|
11.0
|
12.8
|
14.6
|
16.6
|
18.0
|
19.5
|
Highland
|
4.2
|
6.5
|
7.7
|
8.7
|
9.8
|
10.5
|
11.1
|
Inverclyde
|
0.8
|
1.3
|
1.4
|
1.7
|
1.9
|
2.0
|
2.1
|
Midlothian
|
0.9
|
1.4
|
1.7
|
1.9
|
1.9
|
1.9
|
2.1
|
Moray
|
1.3
|
1.8
|
2.1
|
2.2
|
2.4
|
2.7
|
2.8
|
North Ayrshire
|
1.9
|
2.7
|
3.0
|
3.4
|
3.7
|
4.0
|
4.1
|
North Lanarkshire
|
3.2
|
5.1
|
5.8
|
6.5
|
7.4
|
7.7
|
6.9
|
Orkney Islands
|
0.5
|
0.8
|
0.9
|
0.9
|
1.1
|
1.1
|
1.2
|
Perth and Kinross
|
2.7
|
4.2
|
4.5
|
5.2
|
5.8
|
6.2
|
6.7
|
Renfrewshire
|
2.3
|
3.4
|
3.7
|
4.0
|
4.6
|
4.7
|
5.1
|
Scottish Borders
|
2.2
|
3.4
|
3.8
|
4.2
|
4.5
|
4.9
|
5.1
|
Shetland Islands
|
0.3
|
0.5
|
0.6
|
0.7
|
0.8
|
0.8
|
0.8
|
South Ayrshire
|
1.7
|
2.6
|
2.9
|
3.1
|
3.5
|
3.8
|
4.0
|
South Lanarkshire
|
3.6
|
5.5
|
5.8
|
6.4
|
6.8
|
7.8
|
8.4
|
Stirling
|
1.6
|
2.4
|
2.6
|
3.0
|
3.3
|
3.5
|
3.7
|
West Dunbartonshire
|
0.8
|
1.3
|
1.6
|
1.9
|
2.1
|
2.3
|
2.5
|
West Lothian
|
1.7
|
2.6
|
3.1
|
3.4
|
3.9
|
4.2
|
4.7
|
Scotland
|
67.8
|
103.7
|
116.8
|
130.8
|
144.5
|
154.1
|
165.0
|
1. Includes recipients of SBBS relief who also receive other NDR relief. The other relief provided is not included in the total relief figure.
2. 2008-09 was the first year of the SBBS and the thresholds for relief increased in 2010-11 to reflect the change in rateable values due to revaluation.
3. Estimates of relief provided are mid-year estimates.
4. When comparing the amount of relief received in each year, it is important to consider impacts of annual changes in the poundage rates. The poundage rates for each year were as follows: 2008-09 45.8p, 2009-10 48.1p, 2010-11 40.7p, 2011-12 42.6p, 2012-13 45.0p, 2013-14 46.2p, 2014-15 47.1p. The drop in the poundage rate between 2009-10 and 2010-11 is due to the 2010 revaluation which saw a decrease in the poundage rate to offset an overall increase in the Rateable Values (RV) of properties.