The footnotes explain the basis of the analysis.Average Rateable Value of Subjects1,2 by Local Authority and Type of SubjectLocal authorityAverage Rateable Value(£)IndustrialCommercialOtherIndustrial and Freight TransportOil Related and Petro-Chemical PlantsShopsOfficesHotels, Boarding Houses etc.Other CommercialOther3Aberdeen City74,735..25,86640,51239,92627,31536,433Aberdeenshire53,5022,302,5007,3486,06220,3166,29912,020Angus67,542..8,1477,74111,5668,93313,070Argyll and Bute7,398..7,3767,7876,0414,22317,529Clackmannan166,109..10,3146,68817,0049,10019,856Dumfries and Galloway42,732..9,2465,19410,8374,6368,571Dundee66,801..18,69819,29823,78319,16537,269East Ayrshire27,312..15,0728,71413,1099,63618,805East Dunbartonshire18,599..22,47112,48223,30215,98928,490East Lothian48,032..8,62411,26613,5796,26214,775East Renfrewshire13,545..16,89210,30060,15611,11923,289Edinburgh70,3662,500,00021,23151,38841,83121,81536,541Eilean Siar13,457..5,6186,5635,5513,2308,955Falkirk93,8294,633,33317,96914,03536,07715,94723,406Fife70,9343,060,00015,01315,59816,90513,06424,655Glasgow25,439..21,92024,82967,02920,42440,602Highland34,139..12,0029,5166,7797,71810,228Inverclyde34,452..16,87117,44937,51815,65029,204Midlothian48,393..10,72515,66320,71716,39721,819Moray83,416..8,6734,63312,0094,18824,048North Ayrshire38,782..11,9179,7517,43211,24217,142North Lanarkshire39,221..18,57815,45758,47625,27029,228Orkney8,7855,100,0004,8676,9814,5553,4817,105Perth and Kinross38,728..14,43018,64017,59411,60714,258Renfrewshire36,414..17,91417,16859,08223,19129,543Scottish Borders29,535..8,0966,31416,6754,6128,199Shetland20,73015,000,0006,11411,9257,8065,4028,721South Ayrshire28,314..17,59613,75615,75011,07023,709South Lanarkshire32,845..23,82621,42627,94116,62026,399Stirling57,741..24,12020,07425,05910,98414,222West Dunbartonshire25,562..21,17516,96159,50419,73331,005West Lothian109,381..15,78720,60731,51920,27723,077Notes:1...