Publication - Corporate report
Non Domestic Rating Account: year ended 31 March 2023
Scottish Government White Paper Accounts for Non Domestic Rating 2022 to 2023.
Receipts and Payments Account for the year ended 31 March 2023
| 2022-23 | 2021-22 | |
|---|---|---|
| £ | £ | |
| Contributions from authorities (Note 2) | 2,829,286,841 | 2,054,379,344 |
| Gross additional receipts as a result of interim recalculations for 2021-22 (Note 4) | 176,758,758 | |
| Gross additional sums paid as a result of interim recalculations for 2020-21 | 10,126,717 | |
| Gross additional receipts as a result of final recalculations for 2020-21 | 1,542 | |
| Gross additional receipts as a result of final recalculations for 2019-20 | 72,274 | |
| Total Contributions | 3,006,047,141 | 2,064,578,335 |
| Sums paid to authorities as the Distributable Amount (Note 3) | 2,766,000,000 | 2,090,000,000 |
| Gross additional sums paid as a result of interim recalculations for 2021-22 (Note 4) | 123,040,296 | |
| Gross additional sums paid as a result of interim recalculations for 2020-21 | 105,909,318 | |
| Gross additional sums paid as a result of final recalculations for 2020-21 | 10,364 | |
| Gross additional sums paid as a result of final recalculations for 2019-20 | 8,665,229 | |
| Total Distributions | 2,889,050,660 | 2,204,574,547 |
| Net sums paid to/(paid from) the account during the year | 116,996,481 | -139,996,212 |
The notes on page 13 form part of these accounts.
Statement of Balances as at 31 March 2023
| 2022-23 | 2021-22 | |
| £ | £ | |
| Balance as at 1 April | (199,987,685) | (59,991,473) |
| Add surplus/(deficit) of contributions over amounts distributed for the year | 116,996,481 | (139,996,212) |
| Balance as at 31 March (Note 1) | (82,991,204) | (199,987,685) |
Louise MacDonald, Accountable Officer, Director-General Communities
The Accountable Officer authorised these statements for issue on 31 October 2023
Contact
Email: craig.inglis@gov.scot
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