The Scottish Office Development Department collates data on the number and rateable value of subjects by type of subject. This is a statistical return from the Assessor in 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, liable for non-domestic water and sewerage rates. (Note that many businesses have metered water supplies and non-domestic water rates are, therefore, a small proportion of total non-domestic rates).

Information is provided separately for local government district areas. Details of collection after 1996, if any, have yet to be decided. Information has been collected in this format since 1990-91.

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