Non-domestic rates income (NDRI) returns
- Part of
- Economy, Money and tax, Public sector
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.
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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
Provisional contributable amount
Provisional contributable amount 2022-2023: blank return
- File type
- Excel document
- File size
- 35.8 kB
Provisional contributable amount 2021-2022: blank return
- File type
- Excel document
- File size
- 21.2 kB
Provisional contributable amount 2021-2022: detailed guidance
- File type
- 8 page PDF
- File size
- 188.0 kB
Provisional contributable amount 2020-21 - Blank Return
- File type
- Excel document
- File size
- 21.5 kB
Provisional contributable amount 2020-21: detailed guidance
- File type
- 8 page PDF
- File size
- 430.3 kB
Provisional contributable amount 2018-19: summary guidance
- File type
- 3 page PDF
- File size
- 565.0 kB
Provisional contributable amount 2018-19: detailed guidance
- File type
- 6 page PDF
- File size
- 415.6 kB
Provisional contributable amount 2018-19: excel form
- File type
- Excel document
- File size
- 18.2 kB
Provisional contributable amount 2017-18: summary guidance
- File type
- 3 page PDF
- File size
- 564.1 kB
Provisional contributable amount 2017-18: detailed guidance
- File type
- 6 page PDF
- File size
- 240.5 kB
Provisional contributable amount 2017-18: excel form
- File type
- Excel document
- File size
- 49.2 kB
Provisional Contributable Amount - 2016-17: summary guidance
- File type
- 3 page PDF
- File size
- 563.1 kB
Provisional contributable amount - 2016-17: detailed guidance
- File type
- 6 page PDF
- File size
- 245.9 kB
Provisional contributable amount - 2016-17: blank form
- File type
- Excel document
- File size
- 51.7 kB
Notified form
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
- First published
- 27 August 2020
- Last updated
- 27 September 2022 - show all updates
- All updates
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Added mid-year estimates guidance 2022 to 2023.
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Added link to Non-domestic rates income returns: provisional contributable amount guidance notes – 2022 to 2023 and form.
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Published link to mid-year estimate 2021-2022: guidance and form.
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Published provisional contributable amount 2021-2022 blank return and guidance.
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Published mid year estimate for 2020-21
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