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
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:
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the provisional contributable amount return made at the start of the financial year, after annual NDR bills are issued to ratepayers;
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the mid-year estimate, an update to the provisional contributable amount, provided halfway through the year;
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the notified return, the provisional outturn NDR income provided after the end of the financial year; and
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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:
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a summary of the estimates and outturn of the contributable amount for Scotland, made in each year since 2017-2018, as reported in each of the four NDR income returns;
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a summary of the outturn contributable amount for each council since 2017-2018; and
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the outturn value of each non-domestic rates relief in each council since 2017-2018.
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 five out of the six 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 21 September 2023, with provisional contributable amount figures for 2023-2024.
A further update is expected in late 2023, with the mid-year estimates for 2023-2024.
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, originally published on 28 February 2023, was updated on 25 August 2023 to include audited outturn figures for 2021-2022.
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 2021-2022 (provisional outturn), as well as some components of the 2022-2023 mid-year estimates, were published on the Scottish Fiscal Commission’s website on 25 May 2023, to accompany the Scottish Government's Medium Term Financial Strategy.
The Scottish Fiscal Commission published the Forecast Evaluation Report on 29 August 2023, which included the contributable amount and its components for 2022-2023, based on the Notified (provisional outturn) data.
A further update to the forecast, including some components of the contributable amount for 2023-2024 (mid-year estimate), is expected to be published on the Scottish Fiscal Commission’s website alongside the Scottish Budget for 2024-25.
Data release
Contact
Email: lgfstats@gov.scot.
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