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Local Taxation

Local taxes currently take the form of domestic tax (Council Tax) - and non-domestic tax (Non-Domestic Rates or Business Rates). Both are devolved to the Scottish Parliament and are administered by Local Authorities.

Council Tax

Information on Council Tax policy, including changes effective from April 2017, the Council Tax Reduction Scheme and  various discounts and reliefs.

Business/ Non-Domestic Rates

Information on non-domestic (business) rates and discounts available, including the Small Business Bonus and Rates Deferral Schemes.