Table 1: Estimated net income from the Higher Property Rate in 2025-2026, by property class (£)Source: Scottish Assessors’ Valuation Roll as at 1 October 2024; local councils’ billing information as at 1 June 2024Property classEstimated net income from the Higher Property RateShops398,600,000Public houses and restaurants17,700,000Offices279,000,000Hotels108,400,000Industrial subjects405,900,000Leisure, entertainment, caravans, etc.47,200,000Garages and petrol stations16,900,000Cultural2,900,000Sporting subjects6,800,000Education and training217,600,000Public service subjects114,400,000Communications12,500,000Quarries, mines, etc.5,100,000Petrochemical64,000,000Religious1,500,000Health and medical85,200,000Other59,800,000Care facilities3,900,000Advertising2,400,000Statutory undertaking542,200,000All2,392,000,000 S6W...