Publication - Statistics

Non-domestic rates income statistics

Last updated: 20 Aug 2021 - see all updates
Published: 17 Dec 2020

This publication series provides information on Non-Domestic Rates Income, as reported by local authorities in regular returns.

Published:
17 Dec 2020
Non-domestic rates income statistics

Non-Domestic Rates Contributable Income (NDRI) 2017-18 to 2020-21

Non-Domestic Rates Income (NDRI) returns are provided to the Scottish Government by local authorities three times a year. These returns provide local authorities' Contributable NDRI, which is the amount collected from ratepayers before deducting the local authorities' own discretionary relief payments. It is also the amount nominally contributed to the Scottish Government's NDR pool.

Councils make an initial estimate of the Contributable amount of NDRI after issuing annual bills at the start of the year – the Provisional Contributable Amount (PCA). This is updated halfway through the year in the Mid-Year Estimate (MYE), and provisional outturn figures are provided in the Notified returns after the end of the financial year. The Notified returns are audited to provide the final outturn amounts, which are published in February in the next financial year as part of the Scottish Local Government Finance Statistics publication.

Table 1 sets out all estimates of NDRI made since 2017-18, including the provisional contributable amount for 2021-22. It should be noted that in each year, audited outturn figures have been lower than both the PCA, and the MYEs. The final column in the table shows the differences between the PCA and MYE and the final outturn figures. The PCA overstated outturn by 3% (£82m) in 2017-18, 1% (£36m) in 2018-19 and 5% (£137m) in 2019-20 and was 6% (£100m) higher than provisional outturn in 2020-21.

More details on the NDRI returns are available in the guidance notes used by local authorities to complete the return.

Table 1: non-domestic rates contributable income amount, as provided by councils in NDRI returns

£millions

 

Year

Return

Gross Amount 1

Reliefs 2

Other adjust-ments 3

NDRI before LA retentions

Local Authority Retentions 4

 NDRI Contributable Amount

Difference compared to Audited 5

2017-18

PCA

3,555

635

75

2,845

1

2,844

82

2017-18

MYE

3,541

653

105

2,783

1

2,782

20

2017-18

Notified

3,564

684

118

2,762

2

2,759

(3)

2017-18

Audited

3,564

684

115

2,765

2

2,762

-

2018-19

PCA

3,682

684

113

2,885

2

2,883

36

2018-19

MYE

3,696

706

122

2,868

10

2,858

11

2018-19

Notified

3,691

732

102

2,857

11

2,847

0

2018-19

Audited

3,691

732

102

2,857

11

2,847

-

2019-20

PCA

3,760

733

135

2,892

2

2,890

137

2019-20

MYE

3,755

746

159

2,850

6

2,844

91

2019-20

Notified

3,735

763

195

2,776

15

2,761

9

2019-20

Audited

3,735

763

204

2,768

15

2,753

-

2020-21

PCA

3,685

1,626

133

1,925

9

1,916

100

2020-21

MYE

3,754

1,702

133

1,919

7

1,912

96

2020-21

Notified

3,757

1,724

210

1,823

7

1,816

-

2021-22

PCA

3,493

1,279

148

2,066

4

2,062

 

Figures are rounded to the nearest £million. For values that are actually zero, a dash (‘–’) is used, while values greater than zero but which have rounded down to zero are shown as ‘0’.

  1. The total amount payable to the local authority before any relief or exemption.
  2. Includes both mandatory reliefs and exemptions, and discretionary reliefs, which are all presented separately in the associated Excel workbook. Excludes local authorities’ own contribution (generally 25%) to the cost of discretionary reliefs. The relief totals in the 2021-22 PCA are subject to a significant degree of uncertainty as ratepayers may apply for reliefs throughout the year. In particular as the Retail Hospitality, Leisure and Airport (RHLA) relief requires an application, estimates based on applications received to date may significantly underestimate the value of this relief.
  3. Includes both in-year deductions and prior year adjustments, which are presented separately in the Excel workbook. Deductions include provision for write-offs and refunds of interest in respect of overpayments of rates. Prior year adjustments include appeals, bad debts, late changes to the valuation roll and backdated reliefs.
  4. Includes retentions from the Tax Incremental Funding (TIF) Scheme and the Business Rates Incentivisation Scheme (BRIS).
  5. For 2020-21 the MYE and PCA are compared to Notified totals as the Audited figures are not yet available. Audited totals for 2020-21 are expected to be available in late 2021. 

Other sources of NDRI data

Forecasts

The Scottish Fiscal Commission (SFC) produce forecasts of NDRI 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 NDRI returns, as well as an assessment of other key variables that determine final NDRI (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.

SFC’s latest forecast of NDRI for 2020-21

Supplementary Costings: Non-Domestic Rates Measures and Self-Isolation Support Grant March 2021 (published following the extension of the Retail, Hospitality, Leisure, and Airports (RHLA) relief for all of 2021-22 and the delay in the date from which independent schools to be no longer eligible for charity relief – Figures 2.1 and 2.2 respectively show the forecast costs of these measures)

Scotland's Economic and Fiscal Forecasts February 2021 (includes mandatory and discretionary relief totals for 2021-22, before the policies mentioned above were announced).

The SFC will publish updated forecasts on 26 August 2021.

Outturn

Outturn figures for NDRI are published in Scottish Local Government Finance Statistics (SLGFS). The latest release (published April 2021) includes provisional outturn figures for 2019-20. Audited outturn figures for 2020-21 will be published in SLGFS in February 2022.

Contact

Email: lgfstats@gov.scot.

First published: 17 Dec 2020 Last updated: 20 Aug 2021 -