How much revenue it has raised from properties subject to the Higher Property Rate poundage for non-domestic rates in each local authority …

The following tables show estimates of the additional income arising from the Large Business Supplement (up to 2019-20) and the Higher Property Rate (from 2020-21) in the Aberdeen City, Aberdeenshire, Angus, Dundee City, and Moray local authority areas. Please note that the Large Business Supplement applied to properties with a rateable value above £51,000, while the Higher Property Rate applies to properties with a rateable value above £95,000.
Table 1: Estimated net income arising from the Large Business Supplement or the Higher Property Rate, in Aberdeen City, 2017-18 to 2021-22, by property class (£ thousands)
CLASS
2017-18
2018-19
2019-20
2020-21
2021-22
Shops
1,990
1,998
1,942
111
732
Public Houses
141
135
117
7
7
Offices
3,962
4,044
3,818
3,371
3,247
Hotels
537
556
527
50
56
Industrial Subjects
3,115
3,105
3,096
2,661
2,653
Leisure, Entertainment, Caravans etc.
190
200
190
159
204
Garages and Petrol Stations
109
101
96
57
42
Cultural
7
7
7
-
20
Sporting Subjects
8
8
8
-
-
Education and Training
503
502
501
433
430
Public Service Subjects
388
445
447
334
246
Communications
54
77
50
50
39
Quarries, Mines, etc.
3
3
3
2
3
Petrochemical
21
20
20
20
19
Religious
12
12
12
6
6
Health and Medical
367
370
353
327
334
Other
174
192
178
143
134
Care Facilities
10
14
10
3
3
Advertising
7
5
8
5
5
Statutory Undertaking
50
50
50
57
59
All
11,649
11,843
11,431
7,796
8,237
Source: Valuation Roll as at 1 July 2017, 30 May 2018, 3 June 2019, 1 July 2020 and 1 June 2021. Relief data as at 1 June 2018 (incl. for 2017, as 2017 reliefs data is not available), 31 May 2019, 1 July 2020, and 1 June 2021.
Table 2: Estimated net income arising from the Large Business Supplement or the Higher Property Rate, in Aberdeenshire, 2017-18 to 2021-22, by property class (£ thousands)
CLASS
2017-18
2018-19
2019-20
2020-21
2021-22
Shops
567
567
551
3
365
Public Houses
29
29
28
-
-
Offices
715
727
724
634
651
Hotels
124
138
143
-
3
Industrial Subjects
2,121
2,211
2,165
1,878
1,889
Leisure, Entertainment, Caravans etc.
47
42
42
-
28
Garages and Petrol Stations
37
38
37
-
6
Cultural
5
5
2
-
-
Education and Training
400
413
409
349
353
Public Service Subjects
179
183
188
155
141
Communications
129
165
131
124
129
Quarries, Mines, etc.
25
25
25
15
15
Petrochemical
423
421
419
414
399
Religious
-
-
-
-
-
Health and Medical
62
62
61
57
58
Other
19
19
19
-
-
Care Facilities
7
7
6
2
-
Statutory Undertaking
47
52
64
61
64
All
4,935
5,104
5,012
3,691
4,100
Source: Valuation Roll as at 1 July 2017, 30 May 2018, 3 June 2019, 1 July 2020 and 1 June 2021. Relief data as at 1 June 2018 (incl. for 2017, as 2017 reliefs data is not available), 31 May 2019, 1 July 2020, and 1 June 2021.
Table 3: Estimated net income arising from the Large Business Supplement or the Higher Property Rate, in Angus, 2017-18 to 2021-22, by property class (£ thousands)
CLASS
2017-18
2018-19
2019-20
2020-21
2021-22
Shops
211
207
205
-
135
Public Houses
6
6
4
-
-
Offices
25
23
21
17
18
Hotels
25
25
23
-
-
Industrial Subjects
230
230
230
179
189
Leisure, Entertainment, Caravans etc.
37
36
35
-
-
Garages and Petrol Stations
15
11
11
3
8
Cultural
-
-
-
-
-
Education and Training
183
183
182
161
167
Public Service Subjects
131
112
111
100
98
Communications
2
2
2
-
-
Quarries, Mines, etc.
10
10
10
4
-
Petrochemical
59
57
57
56
50
Religious
-
-
-
-
-
Health and Medical
59
58
57
39
39
Care Facilities
3
3
3
3
3
Statutory Undertaking
43
61
49
47
46
All
1,040
1,025
1,001
609
753
Source: Valuation Roll as at 1 July 2017, 30 May 2018, 3 June 2019, 1 July 2020 and 1 June 2021. Relief data as at 1 June 2018 (incl. for 2017, as 2017 reliefs data is no