Almost three out of five properties or 57% of premises paid reduced or zero business rates this year.
As the Year of Creative Scotland gets underway new figures show significant numbers of tourism and cultural premises are in receipt of business rates reliefs across Scotland.
Statistics broken down by sector show that the tourism industry is benefitting with 59 per cent of hotels paying zero or reduced business rates in 2011-12.
59 per cent of cultural premises in Scotland also benefit from a tax break such as the Small Business Bonus.
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Mr Swinney said: "The Scottish Government is committed to supporting business and to creating a more competitive environment and the Small Business Bonus Scheme (SBBS) is just one example of how we are making a positive difference.
"SBBS and other reliefs combined give Scottish business the competitive edge. Over 85,000 properties now benefit from SBBS as part of the most generous package of reliefs anywhere in the UK - a figure which represents two out of every five commercial premises in Scotland.
"When we look at the number of recipients by sector, this shows that 59 per cent of cultural premises in Scotland pay zero or reduced business rates.
"The tourism industry is also benefitting with 59 per cent of hotels paying zero or reduced business rates in 2011-12. For leisure there is also good news with 59 per cent of premises paying zero or reduced business rates in 2011-12.
"Tax breaks through business rates are worth over £500m in the current financial year alone and included in that are tax breaks worth £131 million to SMEs through the Small Business Bonus Scheme (SBBS).
"We have committed to continue the Bonus Scheme for the life of the Parliament, until 2015-16, providing long term stability to Scottish SME's.
"This Government is using all our economic levers to support the expansion of firms across the country as we build sustainable economic growth for Scotland."
(GK)
