Charges and valuations
Business rates are calculated by multiplying the rateable value (RV) of your property by the National Poundage Rate.
The table below shows the National Poundage Rates for 2020-21 and the new 2021-22 rates.
Intermediate Property Rate
|1.3 pence above the Poundage Rate for properties with RV between £51,001 and £95k||1.3 pence above the Poundage Rate for properties with RV between £51,001 and £95k|
|Higher Property Rate||2.6 pence above the Poundage Rate for properties with RV over £95k||2.6 pence above the Poundage Rate for properties with RV over £95k|
*Due to the COVID-19 outbreak Scottish Government have introduced a 1.6% rates relief on gross rates payable for all non-domestic properties in Scotland.
This relief will be applied automatically.
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.
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.