Non-Domestic (Business) Rates


We have developed a new website for businesses on the Scottish Business Portal with information about business rates. Throughout 2013 - 2014, online services for businesses will continue to be developed as part of the Scottish Government's wider digital strategy which includes the development of Mygovscot - a single online place for citizens, businesses and visitors to access public sector services.

Small Business Bonus Scheme (SBBS)

New Official Statistics published on 30 October 2013 show that record numbers of business properties in Scotland are benefiting from Small Business Bonus Scheme (SBBS) business rates relief. Over the past five years the number of recipients has increased by 44 per cent from 64,179 in 2008-09 to 92,381 in 2013-14. The increase is as a result of an expansion of the scheme under the current government and greater awareness.

The latest figures show the Small Business Bonus Scheme will save recipients an average of £1,668 in 2013-14 and reduce the business rates tax paid by Scottish businesses by £154 million in 2013-14, an increase from £144 million in 2012-13.

You can find out more about the Small Business Bonus Scheme and information on whether you might qualify here or by contacting your local council.

A technical consultation on The Valuation and Rating (Exempted Classes) (Scotland) Order 2014

The draft Regulations on the draft Valuation and Rating (Exempted Classes) (Scotland) Order 2014 for consulation.

The purpose of these draft Regulations is to ensure the Frigg pipeline has the same status under the non-domestic rating system as all other similar pipelines in the UK and is exempt from non-domestic rating.

The statutory consultation will take place between 17 Feb- 14 March 2014. Comments on the attached draft Regulations should be emailed to by 14 March 2014.

Given the technical nature of these Regulations, nil returns are not required.

The following bodies were consulted, the Institute of Rating, Revenue and Valuation, Scottish Local Authority Officers, COSLA, Royal Institution of Chartered Surveyors, Scottish Assessors Association and UK Onshore Pipeline Association and also various individuals including Gerald Eve rating agents.

The responses received by the Scottish Government.