Non-domestic rates (business rates)
Non-domestic rates, also called business rates, are a form of property tax which help pay for local council services.
The Scottish Government is responsible for making decisions about and setting non-domestic rates. Councils administer and collect the tax.
What you need to pay: non-domestic rates
What you pay is based on:
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The value of your property (rateable value) - set by independent assessors, multiplied by
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A national poundage rate - set annually by the Scottish Government, minus
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Any rates relief (discounts) your property is eligible for – for example because it is used for charity purposes or is in a rural area
You can find out the rateable value for any non-domestic property at the Scottish Assessors website.
Use the non-domestic rates calculator on the mygov.scot website to estimate your non-domestic rates bill and find out about any relief (discounts) your property may be eligible for.
How the process works
We announce any planned changes to non-domestic rates and reliefs (discounts) as part of the yearly Scottish Budget in November/December. These must be approved by the Scottish Parliament. Changes then take effect from April.
Non-domestic rates: 2023 to 2024
We have announced a number of measures for 2023 to 2024 to help businesses and support the economy. This includes:
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keeping the Basic Property Rate, or poundage, at 49.8p
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extending eligibility of the Small Business Bonus Scheme
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expanding relief for long-term empty properties, to support town centre regeneration
Read more about non-domestic rates measures for 2023 to 2024 in the Scottish Budget 2023 to 2024.
Improving the wider non-domestic rates system
We have made improvements to the non-domestic rates system following an independent review of non-domestic rates (the Barclay Review). These changes are designed to help support business growth and include:
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more frequent assessments of the rateable value of properties (revaluations) – every three years instead of five – to better reflect changes in the property market
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improvements to the appeals system to help make it quicker and easier to solve disputes
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administrative changes to improve ratepayer experience such as standardised bills across local councils
See a timeline of all non-domestic rates reforms and key dates.
Further information and guidance on non-domestic rates can also be found in local government finance circulars.
Bills and legislation
See a list of non-domestic rates legislation.
Non-domestic rates statistics
We publish non-domestic rating accounts every year.
Archive
Access older versions of non-domestic rates content as well as background information on the Barclay Review at the gov.scot archive.
Contact
Email: NDR@gov.scot