Chamber and committees

Internal Scottish Government estimates are that the non-domestic rates (NDR) revenue raised from properties liable for the Higher Property Rate (HPR) will be around £2.7 billion in 2026-27, of which around £648 million is expected to be raised from properties in the Retail, Hospitality and Leisure (RHL) sectors. These figures have been estimated using data from the Scottish Assessors Association’s draft NDR valuation roll for 2026-27 as at 11 December 2025 and councils’ billing system data as at 1 June 2025.

Table 1 provides a further breakdown of revenue raised from each of the RHL sectors respectively. The identification of properties in the RHL sectors are based on criteria used to identify eligible properties for the purpose of forecasting relief costs.

The breakdown of HPR revenue presented in Table 2 uses property class as business-sector classifications are not available. Property class is used by the Scottish Assessors to describe the type of a property and may not accurately reflect its use in all cases. For example, a property classified as a ‘shop’ may in fact be used to offer financial services.

Note that these estimates do not adjust NDR bills other than for estimates of relief that properties may benefit from in 2026-27. Any potential changes to NDR bills resulting from, for example, appeals or the application of backdated reliefs, are not accounted for in the figures provided in this answer.

Table 1: Estimate of revenue raised from HPR, RHL properties, 2026-27