“Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.Figures are rounded to the nearest 100,000, and may not sum due to rounding.Table 1: Estimated net additional income arising from the inflationary increase to the Higher Property Rate (£)Source: Scottish Assessors’ Valuation Roll as at 1 October 2024, local authorities’ billing information as at 1 June 2024Property classEstimated net additional incomeShops6,300,000Public houses and restaurants300,000Offices4,400,000Hotels1,700,000Industrial subjects6,400,000Leisure, entertainment, caravans, etc.700,000Garages and petrol stations300,000Cultural<50,000Sporting subjects100,000Education and training3,400,000Public service subjects1,800,000Communications200,000Quarries, mines, etc.100,000Petrochemical1,000,000Religious<50,000Health and medical1,300,000Other900,000Care facilities100,000Advertising<50,000Statutory undertaking8,600,000All37,900,000 S6W...