Table 1: Number of properties liable for the Higher Property Rate by property class in Aberdeen City, Aberdeenshire, Angus, Dundee City, and Moray Property class Aberdeen City Aberdeenshire Angus Dundee City Moray North East Scotland Shops 220 54 24 122 32 452 Public Houses 15 5 - 4 1 25 Offices 370 61 4 39 7 481 Hotels 56 17 3 16 7 99 Industrial Subjects 425 280 32 66 85 888 Leisure, Entertainment, Caravans etc. 37 12 11 26 3 89 Garages and Petrol Stations 14 5 3 3 1 26 Cultural 3 2 - 6 - 11 Sporting Subjects 1 - - 1 - 2 Education and Training 68 52 31 39 20 210 Public Service Subjects 33 25 11 19 16 104 Communications 6 11 - - 6 23 Quarries, Mines, etc. 1 5 - - - 6 Petrochemical 2 11 2 - 1 16 Religious 1 - - 1 - 2 Health and Medical 29 14 8 16 3 70 Other 17 1 - 6 - 24 Care Facilities 21 11 6 4 2 44 Advertising 1 - - - - 1 Statutory Undertaking 5 6 9 7 3 30 All classes 1,325 572 144 375 187 2,603 Source: Valuation Roll as at 1 October 2021. S6W...