Figures are broken down by property class, a classification used by Scottish Assessors to describe the type of property, which may not necessarily accurately reflect the use of a given property.This table is based on the valuation roll as at 1 October 2021, 1 October 2022, 1 October 2023 and 1 October 2024.Figures from 30 March 2023 and 1 April 2023 were used to calculate General Revaluation Transitional Relief.Figures in this table are rounded to the nearest £1,000, and may not sum due to rounding.Table 1: Estimated gross cost of reducing the Higher Property Rate to the level of the English Standard Multiplier (£), broken down by property class.Property class2021-2022 (£)2022-2023 (£)2023-2024 (£)2024-2025 (£)Shops3,589,00010,798,0008,824,0009,627,000Public houses and restaurants127,000377,000317,000409,000Offices2,167,0006,597,0006,092,0007,066,000Hotels778,0002,390,0002,270,0002,649,000Industrial subjects2,863,0008,658,0008,709,0009,969,000Leisure and entertainment600,0001,814,0001,873,0002,206,000Garages and petrol stations117,000341,000312,000406,000Cultural145,000408,000412,000448,000Sporting subjects36,000113,00098,000185,000Education and training1,918,0005,707,0006,229,0006,988,000Public service subjects895,0002,614,0002,505,0003,038,000Communications81,000197,000303,000298,000Quarries, mines, etc.34,00094,00095,000121,000Petrochemical447,0001,291,0001,400,0001,529,000Religious14,00050,00050,00076,000Health and medical714,0002,097,0002,120,0002,364,000Other352,0001,045,0001,102,0001,537,000Care facilities207,000631,000704,000773,000Advertising11,00034,00039,00055,000Statutory undertaking3,647,00010,897,00010,039,00013,139,000All18,743,00056,152,00053,493,00062,883,000 S6W-30147