Non-domestic rates (also called business rates) are a tax on non-domestic properties to help pay for local council services.
The money collected from the rates is pooled nationally and redistributed among Scottish local authorities according to factors including population and need.
There are a number of changes being made to Non-domestic rates from 1 April 2023. An overview of these changes can be found on our Non-Domestic Rates changes 2023/24 page .
Non-Domestic properties in Scotland are charged rates based on the Rateable Value of the property multiplied by the Rate Poundage.
The Rateable Value of the property is set by the City Assessor and published on the Valuation Roll. You can check your rateable value on the Scottish Assessors Association website.
The Rate Poundage is set by the Scottish Government. For 2023 to 2024, the Rate Poundage is as follows:
|Rateable Value of Property||Rate Poundage (Pence)|
|Rateable Value up to £51,000||49.8|
|Rateable Value between £51,001 and £100,000||51.1|
|Rateable Value over £100,001||52.4|
Further guidance on non-domestic rates including a rates calculator is provided by the Scottish Government and can be found on their Business Rates Guidance page:
Non-domestic rates do not include water and waste-water charges. Your licensed provider will bill you directly.
From 1 April 2021, you may be issued a request for information that is required for the billing of Rates. From this date you are also required to notify us of any change in circumstances affecting billing of Rates within 42 days of the change occurring. If you fail to comply with either of these a civil penalty can be imposed.