Publication of relief recipients

All businesses that are in receipt of any form of Non-Domestic Rates relief will be published on this page. This publication is to increase transparency around the use of public funds through Non-Domestic relief awards in line with the Scottish Government's guidance.

The information will be uploaded and made available on a quarterly basis (March, June, September and December) and reports will be published below using the format provided by the Scottish Government. Personal information is removed from these reports prior to publication.

Current and previous relief recipient reports can be accessed below:

Relief Recipient Report - 2026 to 2027

These reports are provided in an Excel format and are available to download.

Freedom of Information (Scotland) Act 2002

We will not provide individual responses to requests during the year for similar information but will redirect requests to our published reports on this webpage.

More information on Freedom of Information can be found on the Freedom of Information page.

Other data sources

Information relating to Non-Domestic rates is available on the Scottish Government's website.

Details on Non-Domestic rates relief can be found on the Scottish Government’s Non-Domestic Rates Relief page.

Information relating to the rateable value (current and historical) of the properties listed above, including proprietor, tenant or occupier details, can be found on the Scottish Assessors – Scottish Assessors Association website.