- Asked by: Alexander Stewart, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Monday, 19 December 2022
Submitting member has a registered interest.
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Current Status:
Answered by Maree Todd on 16 January 2023
To ask the Scottish Government how many full-time equivalent staff, broken down by grade, have worked on tobacco policy within its Health Improvement Division in each year since 2017-18.
Answer
The following table details the number of full-time equivalent staff, broken down by grade, who have worked on tobacco policy within Health Improvement Division since 2017-18.
Please note the following:
- numbers do not equate to head count within Health Improvement Division.
- vacancies have not been included.
- numbers have been compiled using historic Scottish Government HR records
- during 2020/21 some staff would have focused on COVID pandemic response work
| | 31 March 2017 | 31 March 2018 | 31 March 2019 | 31 March 2020 | 31 March 2021 | 31 March 2022 | 10 January 2023 |
C2 | - | - | - | - | 0.5 | 0.5 | 0.9 |
C1 | 1 | 1 | 1 | 1 | 1 | 1 | 0.6 |
B3 | 1 | 1 | 1 | 1 | 1 | 1 | - |
B2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
B1 | - | 1 | 1 | 1 | | 1 | 1 |
A4 | 1 | - | - | - | - | - | - |
Total | 4 | 4 | 4 | 4 | 3.5 | 4.5 | 3.5 |
- Asked by: Alexander Stewart, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Tuesday, 20 December 2022
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Current Status:
Answered by Tom Arthur on 16 January 2023
To ask the Scottish Government, further to the answer to question S6W-10697 by Tom Arthur on 21 September 2022, and in light of its draft 2023-24 Budget published on 15 December 2022, how it will ensure parity with England for commercial premises liable for the higher property rate, in line with the independent Barclay Review of non-domestic rates recommendation, and its commitment in its Framework For Tax to "reduce the combined poundage rate for the largest properties to match the equivalent rate in England over the course of the Parliament".
Answer
On 1 April 2020 the Intermediate Property Rate (poundage +1.3p) was introduced for properties with rateable values between £51,000 and £95,000 which would previously have been liable for the Large Business Supplement (2.6p).
On 1 April 2023 we will further reduce the number of properties liable for the Higher Property Rate, by increasing the rateable value threshold at which this applies from £95,000 to £100,000.
Combined with the lowest poundage in the UK, these reforms mean that over 95% of non-domestic properties are already liable for a lower property tax rate than anywhere else in the UK.
Tax policy decisions are made at annual budgets in line with prevailing economic decisions.
- Asked by: Alexander Stewart, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Wednesday, 11 January 2023
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Current Status:
Taken in the Chamber on 19 January 2023
To ask the Scottish Government whether it has carried out an assessment of the potential impact of its decision to end the Network Support Grant Plus for bus operators.
Answer
Taken in the Chamber on 19 January 2023
- Asked by: Alexander Stewart, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Monday, 19 December 2022
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Current Status:
Answered by Tom Arthur on 9 January 2023
To ask the Scottish Government what action it is taking to encourage more local authorities to consider and utilise their existing powers under the Community Empowerment (Scotland) Act 2015 to reduce or remit non-domestic rates.
Answer
In 2023-24 the Local Government finance settlement will provide over £13.2 billion to local authorities with a real terms increase in funding of £160.6 million or (1.3%).
The Scottish Government continues to encourage all local authorities to use their powers under the Community Empowerment Act 2015, which grants them the wide-ranging flexibility to offer bespoke local rates relief schemes. The administering of reliefs under these powers is a matter for local authorities who are independent bodies, democratically elected and accountable to their local electorate.
- Asked by: Alexander Stewart, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Monday, 19 December 2022
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Current Status:
Answered by Tom Arthur on 5 January 2023
To ask the Scottish Government how many properties in 2023-24 will be subject to the intermediate property rate, broken down by (a) industry sector and (b) local authority area.
Answer
The number of properties expected to be liable for the Intermediate Property Rate (IPR) in 2023-24 before any reliefs are applied is presented in the below tables, broken down in Table 1 by property class, and in Table 2 by local authority. Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property. The Scottish Government does not hold property-level data on industry sectors.
These tables are based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.
Figures in these tables are rounded to the nearest 10, with values greater than zero but lower than five displayed as ‘[low]’.
Table 1: Number of properties liable for IPR in 2023-24 by property class
Property class | Properties with a gross IPR liability |
Shops | 2,120 |
Public Houses | 420 |
Offices | 1,800 |
Hotels | 370 |
Industrial Subjects | 2,380 |
Leisure, Entertainment, Caravans etc. | 470 |
Garages and Petrol Stations | 190 |
Cultural | 90 |
Sporting Subjects | 30 |
Education and Training | 730 |
Public Service Subjects | 500 |
Communications | 30 |
Quarries, Mines, etc. | 50 |
Petrochemical | 10 |
Religious | 90 |
Health and Medical | 260 |
Other | 190 |
Care Facilities | 510 |
Advertising | 20 |
Statutory Undertaking | 150 |
Not in Use | 0 |
All | 10,400 |
Table 2: Number of properties liable for IPR in 2023-24 by local authority
Local authority | Properties with a gross IPR liability |
Aberdeen City | 830 |
Aberdeenshire | 450 |
Angus | 120 |
Argyll & Bute | 140 |
Clackmannanshire | 60 |
Dumfries & Galloway | 220 |
Dundee City | 320 |
East Ayrshire | 160 |
East Dunbartonshire | 110 |
East Lothian | 140 |
East Renfrewshire | 60 |
City of Edinburgh | 1,510 |
Na h-Eileanan Siar | 50 |
Falkirk | 200 |
Fife | 540 |
Glasgow City | 1,660 |
Highland | 590 |
Inverclyde | 80 |
Midlothian | 170 |
Moray | 150 |
North Ayrshire | 170 |
North Lanarkshire | 500 |
Orkney Islands | 40 |
Perth & Kinross | 270 |
Renfrewshire | 320 |
Scottish Borders | 180 |
Shetland Islands | 60 |
South Ayrshire | 170 |
South Lanarkshire | 430 |
Stirling | 190 |
West Dunbartonshire | 120 |
West Lothian | 390 |
Scotland | 10,400 |
- Asked by: Alexander Stewart, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Monday, 19 December 2022
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Current Status:
Answered by Tom Arthur on 5 January 2023
To ask the Scottish Government how much it expects to raise from the higher property rate in 2023-24, broken down by industry and business sector.
Answer
Table 1 presents the expected gross income from the Higher Property Rate (HPR), after the application of the revaluation Transitional Relief (TR), in 2023-24. This is broken down by property class, as the Scottish Government does not hold property-level data on industry sectors. Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property.
This table based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.
Figures in this table are rounded to the nearest £1,000.
Table 1: Estimated gross income from HPR after revaluation transitional relief in 2023-24 by property class
Property class | Gross HPR income after TR |
Shops | 19,784,000 |
Public Houses | 791,000 |
Offices | 14,884,000 |
Hotels | 5,074,000 |
Industrial Subjects | 20,316,000 |
Leisure, Entertainment, Caravans etc. | 4,174,000 |
Garages and Petrol Stations | 813,000 |
Cultural | 965,000 |
Sporting Subjects | 267,000 |
Education and Training | 13,973,000 |
Public Service Subjects | 6,196,000 |
Communications | 675,000 |
Quarries, Mines, etc. | 253,000 |
Petrochemical | 3,583,000 |
Religious | 144,000 |
Health and Medical | 4,712,000 |
Other | 2,433,000 |
Care Facilities | 1,558,000 |
Advertising | 98,000 |
Statutory Undertaking | 27,070,000 |
Not in Use | 0 |
All | 127,761,000 |
- Asked by: Alexander Stewart, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Monday, 19 December 2022
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Current Status:
Answered by Tom Arthur on 5 January 2023
To ask the Scottish Government for what reason it decided not to reintroduce business rates relief for the retail, hospitality and leisure sectors in 2023-24.
Answer
The Scottish Government has backed Scotland’s economic recovery with more than £4.7 billion in direct business support since March 2020. This included 100% retail, hospitality, leisure (RHL) and aviation relief in both 2020-21 and 2021-22 uncapped, and 50% RHL relief in 2022-23 capped at £27,500, which expired on 30 June 2022.
We recognise the difficult economic climate and this is why the Scottish Budget 2023-24, announced on 15 December, included a freeze in the poundage – the number one ask of 18 business organisations, and delivering the lowest poundage in the UK for the fifth year in a row. It also proposed a package of reliefs worth £744m including the UK's most generous small business rates relief.
We expect around half the properties in the retail, hospitality and leisure sectors to be eligible for 100% Small Business Bonus Scheme relief next year. Properties in these sectors may also be eligible for the transitional relief schemes set out in the Budget.
- Asked by: Alexander Stewart, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Monday, 19 December 2022
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Current Status:
Answered by Tom Arthur on 5 January 2023
To ask the Scottish Government how much it estimates will be raised by the intermediate property rate in 2023-24, broken down by industry sector.
Answer
Table 1 presents the expected gross income from the Intermediate Property Rate (IPR), after the application of the revaluation Transitional Relief (TR), in 2023-24. This is broken down by property class, as the Scottish Government does not hold property-level data on industry sectors. Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property.
This table is based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.
Figures in this table are rounded to the nearest £1,000.
Table 1: Estimated gross income from IPR after revaluation transitional relief in 2023-24 by property class
Property class | Gross IPR income after TR (£) |
Shops | 1,761,000 |
Public Houses | 341,000 |
Offices | 1,487,000 |
Hotels | 308,000 |
Industrial Subjects | 1,957,000 |
Leisure, Entertainment, Caravans etc. | 377,000 |
Garages and Petrol Stations | 153,000 |
Cultural | 68,000 |
Sporting Subjects | 17,000 |
Education and Training | 639,000 |
Public Service Subjects | 412,000 |
Communications | 29,000 |
Quarries, Mines, etc. | 34,000 |
Petrochemical | 8,000 |
Religious | 70,000 |
Health and Medical | 218,000 |
Other | 149,000 |
Care Facilities | 431,000 |
Advertising | 13,000 |
Statutory Undertaking | 120,000 |
Not in Use | 0 |
All | 8,590,000 |
- Asked by: Alexander Stewart, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Monday, 19 December 2022
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Current Status:
Answered by Tom Arthur on 5 January 2023
To ask the Scottish Government how many premises will be removed from the higher property rate due to the uplift in the threshold to £100,000 rateable value, broken down by industry sector.
Answer
Table 1 presents the number of properties expected to be removed from the higher property rate (HPR) due to the increase of the rateable value threshold to £100,000, before any reliefs are applied. This is broken down by property class, as the Scottish Government does not hold property-level data on industry sectors. Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property.
This table based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.
Figures in this table are rounded to the nearest 10, with values greater than zero but lower than five displayed as ‘[low]’.
Table 1: Number of properties removed from HPR in 2023-24 due to the threshold increase, by property class
Property class | Properties removed from HPR |
Shops | 150 |
Public Houses | 20 |
Offices | 90 |
Hotels | 20 |
Industrial Subjects | 150 |
Leisure, Entertainment, Caravans etc. | 40 |
Garages and Petrol Stations | 10 |
Cultural | [low] |
Sporting Subjects | [low] |
Education and Training | 70 |
Public Service Subjects | 30 |
Communications | 0 |
Quarries, Mines, etc. | [low] |
Petrochemical | [low] |
Religious | [low] |
Health and Medical | 20 |
Other | 10 |
Care Facilities | 30 |
Advertising | 0 |
Statutory Undertaking | 10 |
Not in Use | 0 |
All | 670 |
- Asked by: Alexander Stewart, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Monday, 19 December 2022
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Current Status:
Answered by Tom Arthur on 5 January 2023
To ask the Scottish Government how many firms will be eligible for 100% rates relief under the Small Business Bonus Scheme in (a) 2022-23 and (b) 2023-24.
Answer
As at 1 July 2022, there were 114,880 properties in receipt of 100% Small Business Bonus Scheme (SBBS) relief and a further 1,140 properties that were in receipt of 100% rates relief as a result of a combined partial award of SBBS relief and another NDR relief – for a total 116,020 SBBS recipients that paid no rates. In 2023-24, due to changes to Rateable Values as a result of the 2023 revaluation and changes to the SBBS relief thresholds announced at the Draft Budget 2023-24, it is estimated that around 106,000 properties will receive 100% relief through SBBS, either solely through SBBS relief or through SBBS relief combined with another NDR relief.
This estimate is based on modelling that underpinned the costing of SBBS relief in Scottish Fiscal Commission’s (SFC) Economic and Fiscal Forecasts December 2022. As noted by the SFC, rateable values were projected and based on an incomplete draft Valuation Roll, and are therefore subject to change.
