§ Mr. McMaster
To ask the Secretary of State for Scotland what is his latest estimate of the total value of revenue lost to local authorities by non-payment of non-domestic rates; if he will publish a table showing the value of unpaid non-domestic rates for each(a) regional and (b) district authority in cash terms for the latest year for which figures are available; and if he will make a statement.
§ Mr. Stewart
In calculating the amounts which levying authorities have to contribute to the non-domestic rating pool, the Scottish Office Environment Department assumes that authorities will write off 1 per cent. of non-domestic rate income annually. Information about the level of actual non-payment in individual authority areas is not held centrally. However, local authorities do not lose any revenue as a result of non-payment of non-domestic rates as within each authority's overall level of aggregate external finance—which comprises non-domestic rate income, revenue support grant and specific grants—any shortfall of non-domestic rate income is made up with revenue support grant.