Non-domestic rates income statistics

This publication series provides information on Non-domestic rates income, as reported by local authorities in regular returns.

This document is part of a collection

Non-domestic rates contributable income statistics

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, and usually published early in the following year as part of the Scottish Local Government Finance Statistics.

This data release sets out all the estimates of NDR income made by local authorities since 2017-18. 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 have been higher than the outturn in four out of the five 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 15 February 2023, to reflect a correction to the gross income and mandatory reliefs audited figures for 2018-19, 2019-20 and 2020-21 and notified figures for 2021-22. A further update, with the audited outturn for 2021-22 is expected in Spring 2023. Notified (provisional outturn) data for 2022-23, and provisional contributable amount (PCA) data for 2023-24 will be available in summer 2023.

Other sources of NDR income data


Outturn figures for NDR income are published annually in the Scottish Local Government Financial Statistics. The latest publication, published on 22 March 2022, includes audited outturn figures for 2020-21. Provisional outturn (Notified) figures for 2021-22 will be published in the Scottish Local Government Financial Statistics (SLGFS) on 28 February 2023.


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 2021-22 (provisional outturn), as well as some components of the 2022-23 MYEs, were published on the Scottish Fiscal Commission’s website on 15 December 2022 to accompany the Scottish Budget for 2023-24.

A further update, including the contributable amount and the values of mandatory and discretionary reliefs for 2022-23 (provisional outturn), will be published on the Scottish Fiscal Commission’s website later in the year.

Data release


Non-domestic rates income: excel table



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