The Scottish Office Development Department compiles a statistical return from the Assessor of each of the nine Region and two island areas in Scotland (one Assessor covers the Highlands and Western Isles). It gives information, at April each year, on the total number and rateable value of non-domestic subjects, by type of subject - for about eight types of subject.

Information is provided separately for local government district areas. From 1996 the statistics will cover new council areas. Information has been collected in this format since 1989-90. Summary details on domestic and non-domestic rateable values are available from rating review publications back to the 1950's. Data are annual as at 1 April in the relevant year and are available about four months after the end of the re...

More Source information to be found here ...