Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property.This table is based on the valuation roll as at 1 October 2016, 1 October 2017, 1 October 2018, 1 October 2019, and 1 October 2020.Figures in this table are rounded to the nearest £1,000, and may not sum due to rounding.Table 1: Estimated gross cost of reducing the Higher Property Rate to the level of the English Standard Multiplier (£), broken down by property classProperty class2016-2017(£)2017-2018(£)2018-2019 (£)2019-2020 (£)2020-2021(£)Shops16,118,00014,275,00014,139,00012,898,00010,783,000Public houses and restaurants802,000881,000860,000733,000390,000Offices11,314,0009,156,0009,171,0008,222,0006,689,000Hotels2,072,0002,824,0002,886,0002,686,0002,334,000Industrial subjects11,080,00011,145,00011,184,00010,374,0008,814,000Leisure and entertainment2,262,0002,292,0002,310,0002,126,0001,848,000Garages and petrol stations518,000538,000536,000499,000351,000Cultural458,000489,000496,000494,000443,000Sporting subjects149,000143,000139,000128,000113,000Education and training6,461,0006,846,0006,973,0006,394,0005,735,000Public service subjects3,244,0003,406,0003,420,0003,161,0002,741,000Communications282,000294,000378,000275,000249,000Quarries, mines, etc.215,000177,000168,000151,000110,000Petrochemical1,533,0001,579,0001,565,0001,442,0001,432,000Religious179,00099,000102,00095,00041,000Health and medical2,360,0002,473,0002,531,0002,345,0002,120,000Other941,0001,221,0001,244,0001,136,0001,098,000Care facilities1,070,0001,048,0001,075,000993,000611,000Advertising29,00044,00045,00043,00034,000Statutory undertaking9,275,00011,952,00012,096,00011,195,00010,953,000All70,361,00070,881,00071,320,00065,392,00056,889,000Table 2: The Standard Multiplier in England and the Higher Property Rate in Scotland, 2016-2017 to 2020-2021, pence per £1 of rateable valueRate2016-20172017-20182018-20192019-20202020-2021Higher Property Rate (Scotland)51.049.250.651.652.4Standard Multiplier (England)49.747.949.350.451.2Difference1.31.31.31.21.2All answers to written Parliamentary Questions are available on the Parliament’s website...