Information

Non-domestic rates income (NDRI) returns

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.

This document is part of a collection


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

Mid-year estimates

Provisional contributable amount guidance notes

Previous mid-year estimates

Mid year estimate 2020-21 - detailed guidance

Mid year estimate 2020-21 - blank form

Mid-year estimate 2018-19: detailed guidance

Mid-year estimate 2018-19: blank form

Mid-year estimate 2017-18: summary guidance

Mid-year estimate 2017-18: detailed guidance

Mid-year estimate 2016-17: summary guidance

Mid-year estimate 2016-17: detailed guidance

Provisional contributable amount

Provisional contributable amount 2018-19: excel form

Notified form

Notified 2020 -21: guidance

Notified 2019-20: guidance

Notified 2019-20: blank form

Notified 2017-18: summary guidance

Notified 2017-18: detailed guidance

Notified 2016-17 documentation: summary guidance

Notified 2016-17 documentation: detailed guidance

Contact

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 receive details of the changes or require log in details for ProcXed please email: lgfstats@gov.scot

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