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.


Receipts and Payments Account for the year ended 31 March 2021

2020-21
£
2019-20
£
Contributions from authorities (Note 2) 1,916,327,271 2,890,167,716
Gross additional receipts as a result of interim recalculations for 2020-21 (Note 3) 40,447,168
Gross additional receipts as a result of interim recalculations for 2019-20 (Note 4) 12,484,559
Gross additional receipts as a result of interim recalculations for 2018-19 29,887,773
Gross additional receipts as a result of final recalculations for 2018-19 381,993
Total Contributions 1,969,258,998 2,920,437,482
Sums paid to authorities as the Distributable Amount (Note 3) 1,868,030,000 2,853,000,000
Gross additional sums paid as a result of interim recalculations for 2020-21 (Note 3) 44,862,707
Gross additional sums paid as a result of interim recalculations for 2019-20 (Note 4) 141,228,589
Gross additional sums paid as a result of interim recalculations for 2018-19 65,916,322
Gross additional sums paid as a result of final recalculations for 2018-19 471,138
Total Distributions 2,054,121,296 2,919,387,460
Net sums paid to/(paid from) the account during the year (84,862,298) 1,050,022

The Notes to the Account form part of these accounts.

Contact

Email: BusinessRatesGeneralEnquiries@gov.scot

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