The Scottish Government Non Domestic Rating Account for the year ended 31 March 2024

Notes to the Account

1. The “Non-domestic Rating Account” for each financial year is audited by Carole Grant appointed by the Auditor General for Scotland. It shows, as items of account (rather than actual cash), sums paid to and from the account during 2023-24. The surplus or deficit in any financial year is carried forward to the next financial year as shown in the Statement of Balances. The balance on the account is taken into consideration when calculating the distributable amount. This ensures, that when financial years are taken together, all non-domestic rates paid to Scottish Ministers are redistributed to authorities.

2. Scottish Ministers paid out the Distributable Amount of £3,047 million for 2023-24 (Schedule 12, paragraph 9) as set out in the Local Government Finance (Scotland) Order 2022. The Distributable Amount is paid to authorities in proportion to each local authority’s 2022-23 mid-year non-domestic rates income return net of any prior year adjustments.

3. Due to the nature of the non-domestic rates returns cycle the interim returns for any given year are received after the Account is prepared. 4. No additional sums paid or receipts as a result of interim recalculations for 2021-22 or interim and final recalculations for 2022-23 have been processed during the year. These will be included in the 2024-25 Non-Domestic Rating Account.

4. No additional sums paid or receipts as a result of interim recalculations for 2021-22 or interim and final recalculations for 2022-23 have been processed during the year. These will be included in the 2024-25 Non-Domestic Rating Account.

5. The accounts are prepared on a receipts and payments basis in accordance with the requirements of the Local Government Finance Act 1992.

Louise McDonald

Accountable Officer

Director-General Communities