An analysis of business rates showing that almost 60 per cent of ratepayers have seen their bills fall or remain the same from April 1, has been published.

The analysis, published by the Scottish Government, carried out since changes came into effect following the recent revaluation of business rates, shows Scotland's small businesses are 'significant beneficiaries' of the Scottish Government's decisions.

In contrast, an estimated 79 per cent of all ratepayers would have been worse or no better off had the Scottish Government decided to introduce a transitional relief scheme similar to that in England. In particular, 63 per cent of properties in the hotels sector would have been worse or no better off with such a scheme.

Other key findings are that, before the impact of the Scottish Government's rates relief package is taken into account:

* The private sector has, with just under 60 per cent, the greater proportion of ratepayers seeing their bills decrease or stay the same as a result of revaluation, compared with just 26 per cent in the public sector

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* A traditional transitional relief scheme would have resulted in an estimated transfer of funds from a large part of the private sector, amounting to almost 77 million pounds in 2010/11 alone, to cushion the rates bill increases for the public sector and a relatively small number of large businesses in the private sector

* Through transitional relief an estimated 81 per cent of small and medium sized rate-paying businesses in the private sector would have been worse or no better off, compared to an estimated 51 per cent in the public sector being better off

Finance Secretary John Swinney said: "Our priority is to ensure the burden of taxation on business is distributed in the fairest possible way.

"Revaluation means that almost 60 per cent of ratepayers in Scotland will be better or no worse off following the revaluation - with average savings of over 1,300 pounds per property - and that is before the impact of rates reliefs and appeals which will reduce bills further. At least half of all firms in Scotland will also be eligible for a discount on their bill through a total rates relief package of 2.4 billion pounds over the next five years - the most generous package of reliefs in the UK.

"Through our long-standing commitment to match the poundage rate for England during the term of this Parliament, we have set a 2010-11 business rates poundage for Scotland of 40.7p. That is 15 per cent lower than 2009-10, and the lowest poundage ever set in Scotland. The overall benefit to Scottish businesses in 2010-11 from this decision alone is worth over 200 million pounds.

"By reducing costs for many Scottish businesses, we are allowing them to re-invest the savings, enabling them to make the fullest possible contribution to economic recovery and increasing sustainable economic growth."

(GK/BMcC)