Non Domestic Rates
In this section you can find information on Business Rates
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, who will be able to 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 2010 but the Scottish Government have postponed the next one until 2017.
The valuation, provided by the Assessor, is used by the Council to calculate your business rates 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. This rate is set by the Scottish Government and, from 1 April 2015 to 31 March 2016, is 48p in the pound.
For example, if your rateable value is £10,000 multiply this by £0.48 to obtain an amount payable of £4800 for the year.
Ratepayers who occupy a business property with a rateable value above £35,000 will pay a small supplement on the poundage rate of £0.013 to help fund the cost of the Small Business Bonus Scheme.
For example, if your rateable value is £40,000 multiply this by £0.493 to obtain an amount payable of £19,720 for the year.
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.
Page last updated: 29 November 2016