Business rates - what do they pay?
A revaluation of the value of Scotland's non-domestic properties has led to concerns that some businesses will end up paying much more in rates this year. Hotels, tourist attractions and leisure facilities are reporting large rises in the rateable value on which their rates are based. However, some other businesses have seen their rateable value reduced.
The owner of the Marcliffe Hotel in Aberdeen, Stewart Spence, says his rateable value has risen from £497,000 to £575,000, while his turnover has slumped over the past three years from £7.5m to £4.5m.
The rateable value is not what the business pays but it is a substantial element in setting the rate. The rate in the pound, set by the Scottish government, is 46.6p, with larger businesses paying a supplement. There are also a range of rate reliefs, especially for small businesses.
Here are the rateable values of some of Scotland's prominent businesses:
Gleneagles Hotel in Perthshire up from £2.3m to £3.66m
Crieff Hydro up from £1.15m to £1.83m
SEC campus in Glasgow down from £3.5m to £3.1m
Trump Turnberry up from £1.034m to £1.477m
Trump International Golf Resort at Menie in Aberdeenshire up from £205,000 to £235,000
Edinburgh Castle up from £326,000 to £1.795m
Edinburgh Zoo up from £510,000 to £1.29m
Hampden football stadium up from £1m to £1.35m
Celtic football stadium down from £1.8m to £1.58m
Rangers football stadium up from £1.1m to £1.27m
Aberdeen football stadium up from £195,000 to £200,000
Ross County football stadium up from £20,600 to £32,250
Murrayfield rugby stadium up from £195,000 to £200,000
Scottish National Party HQ in Edinburgh down from £38,100 to £27,700
Scottish Tory HQ in Edinburgh down from £17,900 to £16,900
Scottish Labour HQ in Glasgow down from £47,250 to £29,500
BBC Pacific Quay up from £3.75m to £4.29m
STV in Glasgow up from £900,000 to £965,000
SSE HQ in Perth down from £.385m to £1m
Amazon distribution centre, Dunfermline, up from £3.776m to £4.098m
Tesco Extra at Silverburn in Glasgow up from £3.130m to £3.225m
Banff Springs hotel in Aberdeenshire up from £92,000 to £197,000
Marks & Spencer on Perth High Street down from £594,000 to £473,000