The Non Domestic Rates Charge

 

Coronavirus (COVID-19)

There are new rates reliefs to help owners of non-domestic properties with the burden of coronavirus (COVID-19).  The new measures during the 2020-21 financial year include:

  • A 100% non-domestic rates relief for all retail, hospitality and leisure sectors, see Document “”Retail, Hospitality and Leisure Rates Relief 2020_21”
  • 1.6% rates relief for all properties across Scotland, effectively reversing the uplift in the 2020-21 poundage.

 

The Non Domestic Rates Charge

Non Domestic Rates are a property tax levied on all non domestic subjects entered on the Valuation Roll that is maintained by the Assessor. The amount of rates you pay is calculated by multiplying the rates poundage by the rateable value.

 

Who pays business rates?

Any person, company or organisation with an interest in a non-domestic property can be liable to pay business rates.  This includes shops, schools, factories and hospitals.

The person, company or organisation that has been charged for business rates is shown on the front of your bill.  If you think these rates have been improperly charged please contact the business rates team using Contact details on this page for help.

 

Rateable Value

The Scottish Assessor, who is independent of both local and central government, determines the rateable value of every business property in Scotland and sets this out in a valuation notice.

Normally, every five years all non-domestic properties in Scotland are given new rateable values. The last revaluation was in April 2017.

The valuation, provided by the Assessor, is used by the Council to calculate your business rates bill.

 

Rates Poundage

You pay rates based on a proportion of your Rateable Value. This percentage is set annually bt the Scottish Government and is called the poundage.

The Scottish Government have confirmed that the Rate Poundage for 2021/2022 will be: 

  • Basic Property Rate (poundage) - 49 pence, paid by businesses with a rateable value of no more than £51,000.
  • Intermediate Property Rate - 50.3 pence, paid by businesses with a rateable value between £51,001 and £95,000.
  • Higher Property Rate - 51.6 pence, paid by businesses with a rateable value more than £95,000

How we calculate your bill

To calculate your bill you have to multiply your rateable value by a “pence in the pound rate”, which is known as the poundage (a proportion of your rateable value set by the Scottish Government).

For example, if your rateable value is £52,000 multiply this by £0.503 to obtain an amount payable of £26,156 for the year.

 

Changes in circumstances

Please keep us informed of any changes in circumstances that may affect your Non Domestic Rates bill. Changes should be reported within 21 days to the business rates team using Contact details on this page.

Please see related documents on this page for notification of change forms.

 

Non-Domestic (Business) Rates - Data

Business Rates information is published every quarter this includes reliefs and exemptions.  Personal information is removed prior to publication.  See Document "Non Domestic Rates, Reliefs and Exemptions".