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Published by The Scottish Parliamentary Corporate Body
Non-domestic rates and operating surplus 2010-2015
Author: Anouk Berthier
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Published: Friday 17 Nov 2017 (SB 17-76)
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Overview
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Executive Summary
Background
Technical note on data
All business sectors (excluding finance) – Scotland
Manufacturing
Construction
Wholesale, retail and repairs
Accommodation & food services
Employment size-bands
Sources
Image: Figure 1: NDR/operating surplus ratio for all business sectors (excluding finance), 2011, 2013 and 2015 (two-year averages)
Image: Figure 2: NDR/operating surplus ratio for all business sectors (excluding finance), 2015 (two-year average)
Image: Figure 3: NDR/operating surplus ratio for manufacturing, 2015 (two-year average)
Image: Figure 4: NDR/operating surplus ratio for construction, 2015 (two-year average)
Image: Figure 5: NDR/operating surplus ratio for Wholesale, retail and repairs, 2015 (two-year average)
Image: Figure 6: NDR/operating surplus ratio for Accommodation & food services, 2015 (two-year average)
Image: Figure 7: NDR/operating surplus ratio for all business sectors (excluding finance) by employment size-band
Image: Figure 8: NDR/operating surplus ratio for manufacturing, by employment size-band
Image: Figure 8: NDR/operating surplus ratio for construction, by employment size-band
Image: Figure 9: NDR/operating surplus ratio for Wholesale, retail and repairs, by employment size-band
Image: Figure 10: NDR/operating surplus ratio for accommodation and food services, by employment size-band
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Scottish Government. (2017). Report of the Barclay Review of Non-Domestic Rates. Retrieved from
http://www.gov.scot/Resource/0052/00523643.pdf
[accessed 17 November 2017]
Scottish Government. (2017). Scottish Annual Business Statistics. Retrieved from
http://www.gov.scot/Topics/Statistics/Browse/Business/SABS
Scottish Government. (2016). Personal correspondence with Scottish Government.
Scottish Parliament. (2017). Local Government and Communities Committee. Written submissions. 12th Meeting, 2017 (Session 5). 25 April 2017. Retrieved from
http://www.parliament.scot/S5_Local_Gov/Meeting%20Papers/20170426_MeetingPapers.pdf
[accessed 17 August 2017]
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