Scottish local government financial statistics 2017-2018

Annual publication providing a comprehensive overview of financial activity of Scottish local authorities based on authorities audited accounts.


1 An analysis of changes in the RV of non-domestic properties in Scotland following the 2017 revaluation can be found at /publications/revaluation-2017-scotland/

2 An exception to this was the 7 year cycle following the 2010 revaluation. The current cycle will be 5 years with t he next revaluation scheduled for 2022. However, following that revaluations will take place every 3 years - the Barclay Review recommendation having been accepted.

3 The Valuation Roll is continually updated and the non-domestic rates income for 2017-18 won’t be based solely on the snapshot of the Roll at April 2017. The composition of the Roll as at April 2018 is also shown in Annex L.

2017. The composition of the Roll as at April 2018 is also shown in Annexes L, M and N.

4 Statistics on revaluation appeals are published quarterly in the Non-Domestic Rates Revaluation Appeal Statistics publication.

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

6 Although for 2018-19 the poundage (rate of tax) was uprated by the Consumer Prices Index ( CPI ), to give a poundage of 48.0p and for 2019-20 Ministers have set the poundage at 49.0p a below inflation increase.

7 And remains at 2.6p in 2018-19. The LBS threshold also remains at £51,000. The supplement and threshold will also remain at these levels in 2019-20.

8 More information on NDR relief can be found at:

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