Publication - Statistics

Non-domestic rates income statistics

Published: 17 Dec 2020
Last updated: 17 Dec 2020 - see all updates

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 recetly finalised MYEs for 2020-21. 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  how much higher than outturn the PCA and MYE have been for the last 3 years.  The MYE overstated outturn by 0.7% (£20m) in 2017-18, 0.45% in 2018-19 (£22m) and 2.9% (over provisional outturn)  in 2019-20 (£83m).

Other published sources of NDRI figures are set out in the footnotes below.

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

Year

Return

Gross Amount 1

Reliefs 2

Other adjust-ments 3

NDRI before LA retentions

Local Authority Retentions 4

 NDRI Contributable Amount

£millions

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

129

2019-20

MYE

3,755

746

159

2,850

6

2,844

83

2019-20

Notified

3,735

763

195

2,776

15

2,761

-

2019-20

Audited

 

 

 

 

 

 

 

2020-21

PCA

3,685

1,626

133

1,925

9

1,916

 

2020-21

MYE

3,754

1,702

133

1,919

7

1,912

 

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; but excludes local authorities’ own contribution (generally 25%) to the cost of discretionary reliefs. The relief total from the PCA, and to a lesser extent the MYE, for 2020-21, was subject to considerable uncertainty as some councils had already drawn up provisional NDR bills for 2020-21 before the COVID-19 reliefs were announced. Further, some councils may only apply certain reliefs once a new application has been made during the year.
  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 2019-20 the MYE and PCA are compared to Notified totals as the Audited figures are not yet available. Audited totals for 2019-20 are expected to be available in early 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.  

The SFC’s latest forecast of NDRI for 2020-21 are:

Supplementary Costings – Non-Domestic Rates Measures March 2020 (which was published following the introduction of two new reliefs in response to COVID-19 – table 2.1 presents forecasts of NDRI totals, and table 1.1 presents forecasts of the two new reliefs)

Scotland's Economic and Fiscal Forecasts February 2020 (includes mandatory and discretionary reliefs’ totals for 2020-21, before the introduction of the two new reliefs in response to COVID-19.

Outturn:

Outturn figures for NDRI are published in Scottish Local Government Finance Statistics (SLGFS). The latest release (published February 2020) includes audited outturn figures for 2018-19. Audited outturn figures for 2019-20 will be published in SLGFS in April 2021.

Contact

Email: lgfstats@gov.scot.

First published: 17 Dec 2020 Last updated: 17 Dec 2020 -