Scottish local government financial statistics 2016-2017

Footnotes

1. An analysis of changes in the rateable value of non-domestic properties in Scotland following the 2017 revaluation can be found at /publications/revaluation-2017-scotland/

2. From 2017/18, the Large Business Supplement applied to properties with rateable value greater than £51,000.

3. The LBS threshold in 2016-17 was £35,000

4. Statistics on revaluation appeals are published quarterly in the Non-Domestic Rates Revaluation Appeal Statistics publication: http://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance/NDR-Rates-Relief

5. Since 2007-08, Scottish Ministers have committed to equalisation of the Scottish poundage rate with that in England.

6. Although for 2018-19 the Scottish Government plans to uprate the poundage (rate of tax) by the Consumer Prices Index ( CPI )

7. And remains at 2.6p in 2017-18

8. More information on NDR relief can be found on the Scottish Government Website at:
http://www.scotland.gov.uk/Topics/Government/local-government/17999/11199