Publication - Corporate report

The Scottish Government Non-Domestic Rating Account: year ended 31 March 2021

An extract of the Scottish Consolidated Fund accounts, prepared under paragraph 6 of Schedule 12 to the Local Government Finance Act 1992.

The Scottish Government Non-Domestic Rating Account: year ended 31 March 2021
Governance Statement

Governance Statement

A separate statement is not given for the Non-domestic Rating Account as it is not the account of a separate entity but an extract account of the Scottish Consolidated Fund. The Scottish Consolidated Fund Accounts for the year ended 31 March 2021 can be accessed here[5]. The Governance Statement given by the Principal Accountable Officer for the accounts of the Scottish Consolidated Fund covers all of the receipts and payments relating to the Non-domestic Rating Account. I have provided assurances to the Principal Accountable Officer on the systems of internal control within the Local Government Portfolio, including those relating to Non-domestic Rating.

Paul Johnston

Accountable Officer

Director General Communities


Contact

Email: BusinessRatesGeneralEnquiries@gov.scot