NDR Account 2008-09
The Non-Domestic Rating Account for 2008-09 was laid before the Scottish Parliament on 8 October 2009. The non-domestic rating system requires all non-domestic rates paid to Scottish Ministers to be redistributed to local authorities. The sum to be redistributed in any one year is (the "distributable amount") calculated by Scottish Ministers before the financial year using estimated figures.
Non-domestic rates paid to and by Scottish Ministers are credited to or drawn from the Scottish Consolidated Fund. This account shows all non-domestic rate entitlement and liabilities which have been discharged. This account therefore provides details of the £2,030.4 million received by the Scottish Ministers in respect of the non-domestic rates, the £1,984.2 million paid to local authorities in 2008-09, and the remaining amounts which were carried forward to 2009-10.