The Scottish Government does not hold property-level data on industry sectors.These tables are based on the non-domestic valuation roll as at 1 October 2024.Table 1: Number of properties expected to be liable for BPR by class, to the nearest 10ClassNumber of Properties*Shops50,200Public Houses3,000Offices40,800Hotels4,000Industrial Subjects56,000Leisure, Entertainment, Caravans etc.25,600Garages and Petrol Stations3,500Cultural1,200Sporting Subjects12,900Education and Training1,500Public Service Subjects8,300Communications200Quarries, Mines, etc.300Petrochemical100Religious5,200Health and Medical2,400Other12,000Care Facilities2,200Advertising1,400Statutory Undertaking800All231,600*Figures may...