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.

• 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

• mid-year estimate 2021-2022: guidance and form