Business rates

Business rates explained

Business rates, also known as non-domestic rates are a tax on the occupation of a business property

How are they calculated?

Business rates are calculated by multiplying the rateable value of your property by the national poundage rate.

How, when and where to pay

Details of the amounts due are shown on your bill. Business Rates are normally payable in 10 monthly instalments payable on the 1st of each month from May to February inclusive

Problems paying?

If you are having difficulty making payment you should contact us to discuss your payment options

Charitable relief

Properties may be entitled to up to 100% relief if it is occupied by a charity or non-profit making organisation

Disabled persons rebate

Properties which are used for the disabled under the Rating (Disabled Persons) Act to provide residential, employment, training or welfare facilities may qualify for a rebate

Empty property relief

If the property is unoccupied and unfurnished (except for plant machinery and equipment) you may not have to pay rates for the first 3 months

Rural relief

Is your the property the only post office, general store, public house or petrol station in a rural settlement? Between 50% and 100% relief may be available

Small business bonus

If the combined rateable value of your business properties in Scotland is less than £25,000, the small business bonus scheme may apply and a relief of between 25% and 100% may be available