Scottish Local Government Finance Statistics (SLGFS) 2018-19

Annual publication providing a comprehensive overview of financial activity of Scottish local authorities in 2018-19 based on authorities' audited accounts.

This document is part of a collection


1. In 2018-19 local authorities were advised to accrue an amount of GRG in relation to Teacher’s Pay that they would receive as part of the 2019-20 local government settlement. To ensure consistency, all local authorities have been treated as having accrued for teacher’s pay within the 2018-19 LFR.

2. The contributable amount is equivalent to the gross amount paid by bill payers, net of any reliefs which are funded by the Scottish Government. Note that it is not net of any reliefs funded by local authorities themselves, so it differs from the collectable amount.

3. An analysis of changes in the RV of non-domestic properties in Scotland following the 2017 revaluation can be found at 

4. An exception to this was the seven year cycle following the 2010 revaluation. The current cycle will be five years with the next revaluation scheduled for 2022. However, following that revaluations will take place every three years.

5. The Valuation Roll is continually updated and the NDR income for 2018-19 won’t be based solely on the snapshot of the Roll at April 2018. The composition of the Roll as at April 2019 is also shown in Table 2.14b, Table 2.15a, and Chart 2.10a in the associated Excel file.

6. The LBS rate and threshold remained at these levels in 2019-20.

7. Statistics on the revaluation appeals are published quarterly in the NDR Revaluation Appeals Statistics publication, available at 

8. Since 2007-08, Scottish Ministers have committed to equalisation of the Scottish poundage rate with that in England, although in 2019-20 the poundage is 49.0p, which is around 0.1p less than for England.

9. For 2018-19, the poundage was increased by the Consumer Price Index (CPI) to give a poundage of 48.0p, and for 2019-20 Scottish Ministers have set the poundage at 49.0p, a below inflation increase.

10. Figures as reported via local authorities’ NDRI Audited Returns.

11. More information on NDR reliefs can be found at An annual NDR Reliefs publication was introduced in October 2019. This first publication details the reliefs awarded at the snapshot date of 31 May 2019 and is available at

12. Including the Scottish Non Profit Distributing (NPD) model



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