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Local Government Finance - Data Supplier Area

Non-Domestic Rates Income (NDRI) Returns

Title Non-Domestic Rates Income (NDRI) Returns
Description

The Non-Domestic Rates Returns (NDRI returns) collect data on the amount of NDR income each year - for this there is a cycle of 4 returns.

  • Councils make an initial estimate of the expected income at the beginning of the financial year - the Provisional Contributable Amount (PCA returns) - which provides an estimate of what each council will contribute to the NDR 'pool'.
  • In October councils provide an updated estimate of NDRI in the mid-year estimate returns (MYE).
  • The third return in the cycle is the Notified Amount - this is returned in the following financial year.
  • Finally, Audited (Certified) NDRI returns are sent by councils to the Scottish Government in the following financial year. These are the final amounts after which no changes are made.
  • All the returns are used in the management of the NDR 'pool', including the calculation of the distributable amount of non domestic rates included in the annual local government finance settlement, and also for statistical purposes eg monitoring the amounts of NDR reliefs and for forecasting NDR income.

  • The Provisional Notified Amount (PNA) Return, previously collected in April following the financial year, is no longer issued. After consultation with data users it was decided that the PNA data is not essential.


Timetable for Returns

  Non-Domestic Rates Income (NDRI) Returns
Title Audited/Certified Amount 2016-17
Issue Date June 2017
Return Date

6 October 2017

Title Mid-Year Estimate 2017-18
Issue Date 11 September 2017
Return Date

6 October 2017

Audited returns should be submitted by external Auditors to Scottish Government no later than October 6th.

Link to ProcXed

NDR Income returns are now collected through the ProcXed system.  All NDRI data suppliers have been contacted regarding this change; if you have yet to recieve details of the changes or require log in details for ProcXed please email: lgfstats@scotland.gsi.gov.uk

Downloads

MYE 2017-18 guidance is available at the link below. Forms should be submitted through ProcXed .

Previous Returns and Guidance