Charges, Valuations and Appeals

Charges and Valuations

Business rates are calculated by multiplying the rateable value of your property by the National Poundage Rate.

The table below shows the National Poundage Rates for 2019/20 and the new 2020/21 rates.

 

2019/20

2020/21

Poundage Rate

49p

49.8p

Large Business Supplement

2.6p for properties with RV over £51k

N/A

Intermediate Property Rate

N/A 1.3p above the Poundage Rate for properties with RV between £51,001 and £95k
Higher Property Rate N/A 2.6p above the Poundage Rate for properties with RV over £95k

Due to the COVID-19 outbreak Scottish Government have introduced a 1.6 per cent rates relief on gross rates payable for all non-domestic properties in Scotland.

This relief will be applied automatically to accounts, once the software changes have been made that will allow us to do so.

Estimate your rates

The Scottish Government Business Rates Calculator gives you an indication of your rates bill based on the information that you give. However, any calculated figures provided are only estimates.

Rateable value

The Scottish Assessors give all Non Domestic properties in Scotland a Rateable Value and are entered on the Valuation Roll. Each entry in the Roll includes the names of the proprietor, tenant and occupier as appropriate, the Net Annual Value which has been set by the Assessor and the Rateable Value.

For an entry relating to self-catering accommodation to be entered into the Valuation Roll it must have been available for let for more than 140 days in the financial year. If you meet the criteria and would like your self-catering accommodation to be valued for non-domestic rates please complete the self-catering form

Further information on how your rateable value has been set can be found on the Scottish Assessors Website.

Why is a revaluation required?

The key purpose of revaluation is to update Rateable Values of Non Domestic properties to reflect more up to date rental levels. 

This provides for a closer, fairer link between property values and the amount of rates paid by individual ratepayers.

Business Rates is a tax on any property that is not used for domestic purposes.

Reductions for Business Rates

There are a number of types of reduction and relief available for Business Rates, see our Money off Business Rates page for more information.