Property class is a classification used by Scottish Assessors to describe the type of property and does not necessarily accurately reflect the use of a property.Figures are rounded to the nearest 100,000 and may not sum due to rounding.Table 1: Estimated net savings from freeze to the Basic Property Rate (£)Source: Scottish Assessors’ Valuation Roll as at 1 October 2024, local authorities’ billing information as at 1 June 2024Property classEstimated net savings to ratepayersShops2,300,000Public houses and restaurants200,000Offices1,700,000Hotels100,000Industrial subjects2,200,000Leisure, entertainment, caravans, etc.300,000Garages and petrol stations200,000Cultural<50,000Sporting subjects100,000Education and training200,000Public service subjects300,000Communications<50,000Quarries, mines, etc.