The Non Domestic Rates Charge
What is 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.
Non-domestic properties in Scotland have a new valuation from April 2023. All properties starting from 2023 will be given new rateable values every 3 years (previously revaluation was every 5 years).
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 by the Scottish Government and is called the poundage.
The Scottish Government have confirmed that the Rate Poundage for 2024/25 will be frozen:
- Basic Property Rate (poundage) – 49.8 pence, paid by businesses with a rateable value of no more than £51,000.
- Intermediate Property Rate is set at 1.3 pence above the Poundage Rate (51.1 pence) for properties with a Rateable Value between £51,001 and £99,999k from 2024/25
- Higher Property Rate is set at 2.6 pence above the Poundage Rate (52.4 pence) for properties with a Rateable Value of more than £100k for 2024/25
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 £0.511 to obtain an amount payable of £26,572 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".