Business Rates charges
How are my Business Rates calculated?
Business rates are calculated by multiplying the Rateable Value (RV) of your property by the National Poundage Rate. Your RV is set by your local Assessor and the Poundage Rate set by the Scottish Government. You can find details on the current Poundage Rate on our Charges,valuations and appeals webpage.
The Rateable Value of a property is generally based on its estimated open market rental value on a specific date. If you're considering buying or leasing a commercial property you can view potential rates changes on the Scottish Government website.
What if I do not agree with my Rateable Value?
By law, we must base your rates charges on the Rateable Value entered in the Valuation Roll. If you've any questions about the Rateable Value of your property, contact the Assessor through our online form.
How do I pay?
You can find more information on the different ways to pay, along with the instalments available, on our payments webpage.
Will I face penalties for non-payment?
If you don't pay and monies remain outstanding 14 days after issue of a final notice, we may apply for a Summary Warrant. The full amount outstanding would then become payable, together with a penalty of 10% of the amount due. If unpaid, this may result in legal proceedings against you to recover the debt.
What if I can't afford to pay my bill?
If you're struggling to keep up with payments contact our Customer Advice and Support Service - contact details can be found at the bottom of this page.
Should I be paying less?
There are many ways your bill can be reduced, for example:
- Small Business Bonus Scheme - if the combined Rateable Value of your business properties is under £35k. See our Small Business Bonus Scheme webpage for more details.
- Fresh Start Relief - for a property which has been empty for a long period of time and then becomes occupied. See our Fresh Start Relief webpage for more details.
- Business Growth Accelerator - for new build properties and those expanding or making improvements to their existing property. See our Business Growth Accelerator webpage for more details.
- If your property is the only Post Office, general store, public house or petrol station in a rural settlement then you may be eligible for relief. See our Rural relief webpage for more details.
- Relief may be available where the property is occupied by a charity or non-profit making organisation. See our Charitable/non-profit organisation page for more details.
- Empty property relief if the property is unoccupied. See our Empty property webpage for more details.
- Organisations providing facilities for disabled persons may be eligible for relief. See our Disabled Person Relief page for more details.
- Day Nursery Relief may be available for properties who provide nursery care for pre-school children. See our Day Nursery Relief webpage for more details.
- If the property is solely used for the generation of renewable heat or power. See our Renewable Energy Regeneration Relief webpage for more details.
I normally get Small Business Bonus as my property is empty, why don't I get this now?
From 1 April 2020, legislation states that businesses must be in occupation to be eligible for Small Business Bonus relief. If you're currently receiving this relief and your property has become empty or you are now a Business Rate payer with an empty property you may still be eligible for empty property relief.
What are your bank account details?
Our bank account details are as follows:
- Royal Bank of Scotland
- Sort code: 83-26-34
- Account number: 00601166
What do I do if I need to report a change?
If you sell your property, move into or out of a commercial property, please ensure you contact us immediately by completing our online Change of circustances form or phone 0300 100 1800, to amend your liability. Information we need include names of parties moving out or taking over the property, dates of occupation, any lease sales settlement dates and any details regarding solicitors involved in transactions.