Non Domestic Rates
Coronavirus Business Support Fund application forms can be found in the Documents section of this page. The fund closes to new applications at 5pm on 10th July 2020.
Coronavirus Business Support Fund
If you made an application in the past 10 working days and have not yet heard the outcome, please be assured that this will be processed and we will contact you in due course. If we require further information to process your application, we will contact you and you must provide this by the date specified, otherwise we will consider you to have withdrawn your application.
If you previously applied for a grant but we requested further information from you in order to assess your application, then you must provide this by 5pm on Friday 31st July, otherwise we will consider you to have withdrawn your application.
If you previously applied for a grant but were considered ineligible, you may request an internal review of your case. Requests for an internal review received after 5pm on Friday July 31st will not be considered.
If you previously applied for a grant but your application was dependant on the views of the Assessor (for example to determine if the premises should be included in the Non-Domestic Rates Valuation Roll), this may be delayed until the Assessor is able to make a site visit. In such cases, where possible, we will endeavour to process your application using other evidence.
If you made an application prior to the past 10 working days and have not been advised of the outcome, you should contact us by email email@example.com.
Applications received after 5pm on Friday, 10th July will not be considered
One off grants of £10,000 for eligible businesses who meet the Small Business Bonus Scheme (SBBS) criteria and grants of £7,500 for each subsequent qualifying property that would meet the SBBS grant criteria. The grant is also available from 8th June 2020 to those in the Retail, Hospitality and Leisure Sector where individual rateable values do not exceed £18,000 and cumulative rateable value for all properties is between £35,001 and not exceeding £500,000.
Retail, Hospitality and Leisure Sector
Grants of £25,000 for businesses with property operating in premises with a rateable value between £18,001 and not exceeding £51,000 in the Retail, Hospitality and Leisure (RHL) sector and grants of £18,750 for each subsequent qualifying property that would meet the RHL sector grant criteria.
Information about the support for businesses can be found by selecting “Scottish Government Coronavirus; support for businesses” found in External Links.
The Non Domestic Rates Charge
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.
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.
The Rates Poundage from April 2020:
- Basic Property Rate (poundage) increased from 49 pence to 49.8 pence paid by businesses with a rateable value of no more than £51,000.
- Intermediate Property Rate is a new rate of 51.1 pence paid by businesses with a rateable value between £51,001 and £95,000.
- Higher Property Rate increased from 51.6 pence to 52.4 pence paid by businesses with a rateable value more than £95,000
To calculate your bill you have to multiply your rateable value by a “pence in the pound rate”, which is known as the poundage.
For example, if your rateable value is £52,000 multiply this by £0.511 to obtain an amount payable of £26,572 for the year.
1.6% rates relief is applied to help with the burden of coronavirus (COVID-19).
The resultant liability is £26,146.84.
Business Rates Calculator
Click on the link below to find out how much your Business Rates will be.
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.
Appeals - Valuation
If you have bought or moved into a business property and you do not agree with your rateable value, you can appeal within six months of buying or moving into the property. If the Assessor alters the Valuation Roll by making a new entry or changing the value you must make your appeal within six months of the date of the valuation notice. You must continue to pay your rates instalments until the Assessor has considered your appeal.
If you have an enquiry or wish to appeal against the rateable value shown on your bill, please contact Renfrewshire Valuation Joint Board, The Robertson Centre, 16 Glasgow Road, Paisley, PA1 3QF, in writing, by email to firstname.lastname@example.org, or telephone 0300 300 0150. For more information about rateable values and appeal rights, log onto the SAA web site under External links on this page.
Appeals – Improper Assessment
You can appeal against your rates charge if you believe we have not assessed the charge correctly. For example::
- the person named on the bill is not the ratepayer,
- we have not worked out the rate correctly; or
- we have not awarded a relief or a reduction.
If you want to make an appeal, you must write to:
Revenues and Customer Services Manager
You must continue to pay your rates while your appeal is being considered.
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".
Page last updated: 6 July 2020