Non-domestic rates income returns: information for data suppliers
Non-domestic rates income returns collect data on the amount of non-domestic rates income raised each financial year. This page contains blank forms and guidance for current returns.
Non-domestic rates (NDR) income returns collect data on the amount of non-domestic rates income raised each financial year.
There are four data collections in each financial year. These returns are used in the management of the non-domestic rates 'pool', including the calculation of the distributable amount of NDR included in the annual local government finance settlement.
They are also used for statistical purposes such as monitoring the amounts of NDR reliefs and for forecasting NDRI.
The four returns are:
- Provisional contributable amount (PCA): an initial estimate of the expected NDR income at the beginning of the financial year
- Mid-year estimate (MYE): an updated estimate of NDR income for the financial year, usually provided in October
- Notified: the final return collected from councils, provided after the end of the financial year with provisional outturn data
- Audited (Certified): Notified amounts are reviewed by external auditors. Audited returns are sent by auditors to the Scottish Government in the following financial year
Non-domestic rates income statistics are published once returns have been received and checked.
Key dates
The key dates for upcoming returns are:
|
Return |
Issue date |
Deadline |
|
Notified 2024-2025 |
6 May 2025 | 12 June 2025 |
|
PCA 2025-2026 |
25 March 2025 | 24 April 2025 |
|
MYE 2025-2026 |
2 September 2025 | 9 October 2025 |
Guidance
Guidance and blank forms for current returns are available below. If you require guidance for previous returns, please contact us at lgfstats@gov.scot.
Please note that blank forms are provided for information only. The PCA, MYE, and Notified returns should be submitted via ProcXed. Please contact us at lgfstats@gov.scot if you need a ProcXed account.
Contact
For any questions, please email at lgfstats@gov.scot.