Figures are rounded to the nearest £100,000.Table 1: Estimated gross income from the Intermediate Property Rate since 2020-2021, by property class (£)Source: Scottish Assessors’ Valuation Roll as at 1 October in each year (1 October 2024 for 2025-2026)Property class2020-20212021-20222022-20232023-20242024-20252025-2026Shops73,900,00073,500,00076,000,00077,000,00081,600,00082,800,000Public houses and restaurants14,000,00013,700,00014,100,00014,500,00015,500,00015,800,000Offices58,500,00057,400,00059,100,00062,800,00066,700,00067,600,000Hotels12,300,00012,100,00012,300,00013,400,00014,300,00014,800,000Industrial subjects71,000,00069,600,00071,800,00086,200,00092,500,00093,900,000Leisure, entertainment, caravans, etc.13,900,00013,800,00014,300,00016,600,00018,100,00018,500,000Garages and petrol stations5,600,0005,400,0005,200,0006,600,0007,500,0007,700,000Cultural2,600,0002,300,0002,500,0002,800,0003,400,0003,400,000Sporting subjects600,000500,000600,0001,500,0001,700,0001,800,000Education and training26,300,00025,400,00025,700,00027,400,00029,000,00029,500,000Public service subjects17,000,00016,000,00016,200,00017,700,00019,000,00019,200,000Communications900,0001,100,000800,0001,300,0001,500,0001,500,000Quarries, mines, etc.1,500,0001,200,0001,100,0001,600,0001,800,0001,900,000Petrochemical300,000300,000300,000400,000300,000300,000Religious2,400,0002,400,0002,600,0003,000,0003,200,0003,300,000Health and medical8,200,0007,900,0008,100,0009,500,00010,100,00010,200,000Other5,800,0006,200,0006,200,0006,000,0006,500,0006,600,000Care facilities16,700,00016,600,00016,900,00018,500,00019,100,00019,300,000Advertising400,000500,000500,000500,000600,000600,000Statutory undertaking4,300,0004,300,0004,500,0005,300,0005,600,0005,800,000All336,100,000330,100,000338,700,000372,400,000398,200,000404,500,000Table 2: Estimated net income from the Intermediate Property Rate since 2020-2021, by property class (£)Source: Scottish Assessors’ Valuation Roll as at 1 October in each year (1 October 2024 for 2025-2026); local authorities’ billing information from 1 July 2020, 1 June 2021, 1 July 2022, and 1 June 2024Property class2020-20212021-20222022-20232023-20242024-20252025-2026Shops5,600,00030,900,00069,000,000not available79,000,00082,700,000Public houses and restaurants400,0003,000,00013,100,000not available15,400,00016,200,000Offices47,100,00045,800,00047,800,000not available58,100,00060,700,000Hotels300,0001,900,00011,100,000not available13,300,00014,100,000Industrial subjects63,500,00063,100,00067,400,000not available88,200,00092,200,000Leisure, entertainment, caravans, etc.900,0002,600,0008,200,000not available11,100,00011,700,000Garages and petrol stations2,400,0003,100,0005,300,000not available7,500,0007,900,000Cultural200,000300,000600,000not available1,000,0001,000,000Sporting subjects100,000200,000400,000not available800,000900,000Education and training22,200,00021,800,00022,500,000not available25,300,00026,400,000Public service subjects9,500,0009,100,00010,500,000not available12,600,00013,200,000Communications800,0001,100,0001,100,000not available1,500,0001,500,000Quarries, mines, etc.1,400,0001,200,0001,200,000not available1,800,0001,900,000Petrochemical300,000300,000300,000not available300,000300,000Religious600,000500,000500,000not available500,000600,000Health and medical6,000,0005,900,0006,000,000not available7,700,0008,100,000Other3,800,0004,100,0004,300,000not available5,300,0005,600,000Care facilities1,300,0002,000,0002,600,000not available3,000,0003,200,000Advertising400,000500,000500,000not available600,000600,000Statutory undertaking3,700,0003,100,0003,200,000not available4,000,0004,300,000All170,400,000200,500,000275,600,000not available337,000,000353,100,000 S6W...