Table 1: Number of properties liable for HPR in 2023-24 by property class Property class Properties with a gross HPR liability Shops 2,390 Public Houses 180 Offices 1,760 Hotels 580 Industrial Subjects 2,520 Leisure, Entertainment, Caravans etc. 510 Garages and Petrol Stations 150 Cultural 90 Sporting Subjects 20 Education and Training 1,390 Public Service Subjects 500 Communications 90 Quarries, Mines, etc. 40 Petrochemical 70 Religious 40 Health and Medical 280 Other 240 Care Facilities 350 Advertising 10 Statutory Undertaking 370 Not in use 0 All 11,570 Table 2: Number of properties liable for HPR in 2023-24 by local authority Local authority Properties with a gross HPR liability Aberdeen City 1,040 Aberdeenshire 530 Angus 140 Argyll & Bute 150 Clackmannanshire 50 Dumfries & Galloway 200 Dundee City 350 East Ayrshire 140 East Dunbartonshire 110 East Lothian 140 East Renfrewshire 80 City of Edinburgh 1,720 Na h-Eileanan Siar 50 Falkirk 290 Fife 510 Glasgow City 1,830 Highland 600 Inverclyde 110 Midlothian 170 Moray 200 North Ayrshire 170 North Lanarkshire 570 Orkney Islands 30 Perth & Kinross 280 Renfrewshire 380 Scottish Borders 170 Shetland Islands 60 South Ayrshire 200 South Lanarkshire 540 Stirling 210 West Dunbartonshire 130 West Lothian 420 Scotland 11,570 S6W...