Publication - Statistics

Non-domestic rates income statistics

Published: 9 Oct 2020

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

9 Oct 2020
Non-domestic rates income statistics

Non-domestic rates income statistics

Non Domestic Rates Income (NDRI) returns are provided to the Scottish Government by local authorities (LAs) 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.

The attached workbook sets out all estimates of NDRI made since 2017-18. It should be noted that in each year audited outturn figures are lower than the PCA estimate. The final row of Table 1 shows, for the last 3 years, how much higher than outturn the PCA and MYE have been. The PCA return in these years over-estimated the actual NDRI collected, partly because the PCA is based on NDR amounts billed at the start of the Financial Year. The PCAs tend to overestimate the net amount of income that will be collected.

More details on the NDRI returns can be found in the data supplier guidance notes used by LAs to complete the return.

Other published sources of NDRI figures are set out below.


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:


Outturn figures for NDRI are published in Scottish Local Government Finance Statistics. 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 February 2021.