Annex C: Calculation of the 2019-20 NDR Distributable Amount, £ millions

Balance brought forward 31/03/2018 as per Non Domestic Rating Account 2017-18   -141,136
Closing Balance   -141,136
Final Balance brought forward 31/03/2018    
Opening Balance   -141,136
Add: PCA 2018-19 (actual) 2,882,664  
Less: Distributable Amount 2018-19 2,636,000  
  246,664  
    105,528
Reconciliation of 2017-18    
Add: Audited Amount 2017-18 (actual) 2,762,249  
Less: Notified PCA 2017-18 (actual) 2,843,956  
  -81,707  
    23,821
Reconciliation of 2016-17    
Add: Audited Amount 2016-17 (in 2017-18 account) -  
Less: Notified Amount 2016-17 (in 2017-18 account) -  
  -  
    23,821
Closing Balance for 2018-19   23,821
Balance brought forward 31/03/2019    
Opening Balance   23,821
Add: Estimated PCA 2019-20 (SFC)   2,785,113
Add: Mid-Year Estimate 2018-19 (SFC) 2,826,514  
Less: PCA 2018-19 (actual) 2,882,664  
Estimated reconciliation of 2018-19 -56,150  
Estimated movement on Pool 2019-20   2,728,964
Net balance on 2018-19 Pool inc. brought forward at 31/03/2019   2,752,785
Less: Distributable Amount for 2019-20   2,853,000
Estimated balance at 31/03/2020   -100,215

Notes

PCA = Provisional Contributable Amount

SFC = Scottish Fiscal Commission


Contact

Email: lgfstats@gov.scot