Business Rates FAQs

Business Rates charges

How are my Business Rates calculated?

Business Rates are worked out using the rateable value set by your local Assessor and the Poundage Rate set by the Scottish Government.

The table below details the poundage rates for 2020-21 and current year 2021-22:

  2019-20 2020-21
Poundage Rate 49.8p (properties with RV up to £51k) 49p (properties with RV up to £51k)
Intermediate Propery Rate

1.3p (properties with RV between £51,001-£95k)

Totals 51.1p

1.3p (properties with RV between £51,001-£95k)

Totals 50.3p

Higher Property Rate

2.6p (properties with RV over £95k)

Totals 52.4p

2.6p (properties with RV over £95k)

Totals 51.6p

The rateable value of a property is generally based on its estimated open market rental value on a specific date. If you are considering buying or leasing a commercial property you can view potential rates changes on the 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. Any queries regarding the rateable value of your property should be referred by email to the Assessor [email protected]   

How do I pay?

You can choose to pay in installments by direct debit. If you already pay by direct debit you do not have to do anything as your payments will continue as detailed on your bill.

Direct Debit dates

With Direct Debit you can chose to pay the bill in 10 monthly instalments (May to February) or in 12 monthly instalments (April to March) on one of the following dates:

  • 1 of the month
  • 5 of the month
  • 15 of the month
  • 25 of the month

Pay by lump sum

You can chose to pay your full bill in one lump sum on or before 30 September or you can pay your first six instalments, or the rates that you are due for the period 1 April to 31 October, on or before 30 September then pay monthly instalments from November to February.

Can cash payments still be made?

Cash payments can still be made at Post Office or shops displaying the PayPoint sign.

Will i face penalties for non-payment?

If you do not 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.

I have heard that SBC have changed their bank account, do I need to do anything?

Our bank account has changed from April 2020. If you use home or phone banking after that point you will need to use our new details:

  • Royal Bank of Scotland
  • Sort code: 83-26-34
  • Account number: 00601166

Our old bank account has now closed so any payments made to this will be rejected.

Should I be paying less?    

There are many ways in which your bill can be reduced, for example:

What if I can't afford to pay my bill?

If you are struggling to keep up with payments contact Customer Advice and Support by phone 0300 100 1800 or email [email protected] for assistance.

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 email [email protected] or phone 0300 100 1800, in order 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.

I normally get SBBS as my property is empty - why don't I get this now?

From 1 April 2020 businesses must be in occupation to be eligible for Small Business Bonus relief. If you are currently receiving this relief and your property has become empty or you are now Business Rate payer with an empty property you may still be eligable for empty property relief.

How can I apply for Retail, Hospitality and Leisure relief?

100% relief from Business Rates available to retail, hospitality and leisure businesses again in 2021-22. However, it has been conformed that the 2021-22 relief can only be allowed by application this time.

We have contacted businesses to invite them to apply. If you have not heard from us and think your business is eligible, complete our online application.

My business has been empty due to COVID-19, can I apply for relief?

If you already receive a form of relief and it is your intention to re-open your business when restrictions allow you are unlikely to need to apply for additional relief on the basis that your property is empty. If you do not currently receive relief please refer to the question above 'Should i be paying less?' to see if you qualify. Please be aware that if your premises is only empty because you cannot trade due to COVID-19 restrictions we will not class your property as unoccupied.

My business is still closed due to COVID-19 , do I still have to pay?

Business Rates are still chargable during this time but you may qualify for relief depending on the type of business you have, please refer to the above question 'Should i be paying less?'