Changes happening in Business Rates

Business Rates 2022-23

Payment and recovery changes

Non Domestic Rates is payable in monthly instalments that run from May to the following February. Businesses also had the option to defer payment until September and catch up by making a six month’s lump sum payment. They then continued with the monthly instalments from November to February. Where these instalments were not paid the recovery process could start at the time where the rates account was more than four months in arrears.

The Barclay Review recommended that local authorities should be able to act on unpaid Non-Domestic Rates earlier than was allowed under the existing legislation. The Scottish Government accepted this recommendation and legislated for the change.

From 1 April 2022, we are required to begin the recovery process as soon as any instalment is more than one month in arrears. This means that businesses must now pay their first instalment from May 2022, and cannot defer payments until October 2022.

Local authorities do not have any discretion in this matter and cannot delay the introduction of the change.

We can provide the option to spread instalments over 12 months by paying Non Domestic Rates by Direct Debit.   

If you have any concerns over your ability to pay, contact us.