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Publication - Statistics

Non-domestic rates income returns: information for data suppliers

Last updated
3 September 2024 - see all updates
Directorate
Local Government and Housing Directorate
Topic
Economy, Money and tax, Public sector

Non-domestic rates income returns collect data on the amount of non-domestic rates income raised each financial year. This page contains blank forms and guidance for current returns.

Non-domestic rates (NDR) income returns collect data on the amount of non-domestic rates income raised each financial year.

There are four data collections in each financial year. These returns are used in the management of the non-domestic rates 'pool', including the calculation of the distributable amount of NDR included in the annual local government finance settlement.

They are also used for statistical purposes such as monitoring the amounts of NDR reliefs and for forecasting NDRI.

The four returns are:

  • Provisional contributable amount (PCA): an initial estimate of the expected NDR income at the beginning of the financial year
  • Mid-year estimate (MYE): an updated estimate of NDR income for the financial year, usually provided in October
  • Notified: the final return collected from councils, provided after the end of the financial year with provisional outturn data
  • Audited (Certified): Notified amounts are reviewed by external auditors. Audited returns are sent by auditors to the Scottish Government in the following financial year

Non-domestic rates income statistics are published once returns have been received and checked.

Key dates

The key dates for upcoming returns are:

Return

Issue date

Deadline

Notified 2023-2024

 30 April 2024 6 June 2024

PCA 2024-2025

 26 March 2024 25 April 2024

MYE 2024-2025

 3 September 2024 10 October 2024

Guidance

Guidance and blank forms for current returns are available below. If you require guidance for previous returns, please contact us at lgfstats@gov.scot.

Please note that blank forms are provided for information only. The PCA, MYE, and Notified returns should be submitted via ProcXed. Please contact us at lgfstats@gov.scot if you need a ProcXed account.

NDRI - MYE 2024-2025 - blank form and guidance
File type
Excel document
File size
43.6 kB
NDRI - PCA 2024-2025 - blank form and guidance
File type
Excel document
File size
44.4 kB
NDRI - Notified 2023-2024 - blank form and guidance
File type
Excel document
File size
43.2 kB
NDRI - Notified 2022-2023 - blank form and guidance
File type
Excel document
File size
39.6 kB

Contact

For any questions, please email at lgfstats@gov.scot. 

First published
27 August 2020
Last updated
3 September 2024 - show all updates

  1. Added guidance and blank form for MYE 2024-2025

  2. Added Notified 2023-2024 blank form and guidance. Removed MYE 2023-2024 blank form and guidance.

  3. Added dates for Notified 2023-2024, PCA and MYE 2024-2025, and blank form for PCA 2024-2025.

  4. Added dates, blank form, and guidance for MYE 2023-2024.

  5. Added blank form and guidance for Notified 2022-2023.

  6. Page amended and PCA 2023 to 2024 guidance uploaded.

  7. Added mid-year estimates guidance 2022 to 2023.

  8. Added link to Non-domestic rates income returns: provisional contributable amount guidance notes – 2022 to 2023 and form.

  9. Published link to mid-year estimate 2021-2022: guidance and form.

  10. Published provisional contributable amount 2021-2022 blank return and guidance.

  11. Published mid year estimate for 2020-21

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