Non-Domestic Rates (also known as business rates) are a tax paid by the owner, tenant or occupier of non-domestic properties.
The Scottish Parliament sets the rate of tax. The amount of tax paid depends on the value of the property.
We produce forecasts for the contributable amount of NDR, that is the amount collected by local authorities, and transferred to the Scottish Government. The amount then provided to local authorities by the Scottish Government is known as the distributable amount.
On 30 May 2019, we produced updated forecasts of Non-Domestic Rates. The table below shows our forecasting incorporating the Scottish Government’s policies announced in December 2018.
Non-domestic rates forecast – May 2019
| £ million
Source: Scottish Fiscal Commission (2019) Scotland's Economic & Fiscal Forecasts May 2019
 2017-18 value is outturn available at time of publication.
Our report Scotland’s Economic and Fiscal Forecasts contains further information on the methodology used to forecast NDR.
Scottish Fiscal Commission (2018) Scotland's Economic & Fiscal Forecasts December 2018
Scottish Fiscal Commission (2018) Scotland’s Economic and Fiscal Forecasts May 2018
Scottish Fiscal Commission (2017) Scotland’s Economic and Fiscal Forecasts December 2017
Scottish Fiscal Commission (2016) Current Approach to Forecasting
Scottish Government NDR page
Scottish Government NDR statistics
Scottish Government Devolved Taxes Methodology Report Draft Budget 2017-18