“Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.Figures are rounded to the nearest 10 and may not sum due to rounding.Table 1: Number of properties liable for the Higher Property Rate, by property classSource: Scottish Assessors’ Valuation Roll, as at 1 October 2024Property classNumber of propertiesShops2,380Public houses and restaurants190Offices1,710Hotels600Industrial subjects2,530Leisure, entertainment, caravans, etc.550Garages and petrol stations160Cultural90Sporting subjects30Education and training1,390Public service subjects510Communications80Quarries, mines, etc.40Petrochemical70Religious40Health and medical280Other250Care facilities350Advertising20Statutory undertaking400All11,630Table 2: Number of properties liable for the Higher Property Rate, by council areaSource: Scottish Assessors’ Valuation Roll, as at 1 October 2024Council areaNumber of propertiesAberdeen City1,000Aberdeenshire530Angus140Argyll and Bute160City of Edinburgh1,770Clackmannanshire50Dumfries and Galloway210Dundee City350East Ayrshire150East Dunbartonshire120East Lothian140East Renfrewshire80Falkirk290Fife500Glasgow City1,800Highland630Inverclyde100Midlothian180Moray210Na h-Eileanan Siar50North Ayrshire170North Lanarkshire580Orkney Islands30Perth and Kinross290Renfrewshire370Scottish Borders170Shetland Islands60South Ayrshire210South Lanarkshire550Stirling200West Dunbartonshire130West Lothian420Scotland11,630 S6W...