Non-domestic rates income statistics
This publication series provides information on Non-domestic rates income, as reported by local authorities in regular returns.
The contributable amount of non-domestic rates (NDR) income is the amount collected from ratepayers before deducting the local authorities' own discretionary relief payments, and after taking into account additions and deductions such as refunds of overpayments and rates retention schemes. It is also the amount nominally contributed to the Scottish Government's NDR pool by local authorities.
The Scottish Government monitors NDR income through a cycle of four annual returns:
- the provisional contributable amount return made at the start of the financial year, after annual NDR bills are issued to ratepayers;
- the mid-year estimate, an update to the provisional contributable amount, provided halfway through the year;
- the notified return, the provisional outturn NDR income provided after the end of the financial year; and
- an audited version of the notified amount, usually received in the Autumn following the end of the financial year, although since the pandemic there have been delays to some councils’ audits.
This data release sets out:
- a summary of the estimates and outturn of the contributable amount for Scotland where available, made in each year since 2009-2010, as reported in each of the four NDR income returns;
- a summary of the outturn contributable amount for each council since 2009-2010;
- the outturn value (or mid-year estimate where outturn not yet available) of each non-domestic rates relief for Scotland in each year since 2009-10; and
- the outturn value of each non-domestic rates relief in each council area since 2009-2010, including mandatory, discretionary, and local reliefs.
It should be noted that early estimates of NDR income (the provisional contributable amount and mid-year estimate) are likely to vary from outturn figures, and the Scotland totals have been higher than the outturn in six out of the latest seven years for which outturn is presented.
More details on the NDR income returns can be found in the guidance notes used by local authorities to complete the return.
This data release was last updated on 10 December 2025, with mid-year estimate data for 2025-2026.
A further update is expected in Spring 2026, with the provisional contributable amount figures for 2026-27 and provisional outturn (notified) figures for 2025-2026.
Other sources of NDR income data
Outturn
Outturn figures for NDR income are published annually in the Scottish Local Government Finance Statistics. The workbook accompanying the latest publication, published on 4 February 2025, includes provisional outturn figures for 2023-2024.
Forecasts
The Scottish Fiscal Commission produce forecasts of NDR income at fiscal events (Scottish Budget and Medium Term Financial Strategy), and may produce forecasts at any time in response to events such as a change in NDR policy. These forecasts are based on estimates provided by local authorities in their NDR income returns, as well as an assessment of other key variables that determine NDR income (such as reductions in the tax base due to appeals) and an assessment of the impact of any new policies introduced by the Scottish Government.
The latest five-year forecasts, including the contributable amount and the values of mandatory and discretionary reliefs for 2023-2024 (provisional outturn), as well as some components of the 2024-2025 mid-year estimates, were published on the Scottish Fiscal Commission’s website on 29 May 2025. Updated forecasts, including the contributable amount and the values of reliefs for 2024-2025 (provisional outturn), as well as some components of the 2025-2026 mid-year estimates, will be published on 13 January to coincide with the Scottish Government's Budget.
Contact
Email: lgfstats@gov.scot.