1. For more information on late collections of Council Tax please see the Council Tax Collection Statistics publications, http://www.scotland.gov.uk/Topics/Statistics/Browse/Local-Government-Finance/PubScottishCounTaxStats
2. Statistics on revaluation appeals are published quarterly in the Non-Domestic Rates Revaluation Appeal Statistics publication.
3. Since 2007-08, Scottish Ministers have committed to equalisation of the Scottish poundage rate with that in England.
4. More information on NDR relief can be found on the Scottish Government Website at: http://www.scotland.gov.uk/Topics/Government/local-government/17999/11199
5. A Business Rates Incentivisation Scheme (BRIS) was introduced from April 2012 to incentivise Councils to maximise existing business rates income and attract new economic growth by allowing all authorities that exceed their annual business rates target to retain 50% of any additional income for the revaluation period.
6. As a result of the move to single Police and Fire and Rescue Services on 1 April 2013, Police and Fire data will not be included in this publication next year.
Email: Euan Smith