Non-domestic rates

Non-domestic rates, also called business rates, are taxes paid on non-domestic properties to help pay for local council services. We are responsible for the policy and legislative framework and set the tax rates, but individual councils administer and collect the tax.

Non-domestic rates are based on the rateable value of a property, which is determined by the independent Scottish Assessors. The amount paid is calculated by multiplying the property's rateable value by a pence in the pound tax rate known as the poundage. Reliefs such as the Small Business Bonus Scheme may reduce this amount.

The Scottish Assessors Association Portal provides the rateable values of all properties in Scotland and more information on how rateable values are decided.

On we provide:

Further information and guidance on non-domestic rates can be found in the local government finance circulars.

We publish non-domestic rating accounts every financial year. View the non-domestic rating accounts from 2008 to 2017 in our archive.

We have also published a full list of non-domestic rates legislation.

View additional historic information on non-domestic rates in our archive.

Non-Domestic Rates (Scotland) Bill

The Non-Domestic Rates Bill will deliver the primary legislation necessary to implement a number of the recommendations of the Barclay review of non-domestic rates. The Bill will be introduced during this current term of Parliament.

Among other measures that are aimed at supporting growth, the Bill will include:

  • moving to a three-year valuation cycle
  • improving administration of the system by reducing the number of appeals and improving the quality of information available
  • increasing fairness and ensuring a level playing field by reforming reliefs and tackling known avoidance measures

Between 25 June and 17 September 2018 we ran a consultation on implementing the Barclay recommendations. The responses have been published and will be analysed in due course.

Published responses can be found on the Scottish Government Consultation Hub.

Barclay review

In 2016 we asked Ken Barclay to lead an external review of non-domestic rates, with a view to reforming Scotland's business rates system to better support growth and long-term investment and reflect changing marketplaces.

The non-domestic tax rates review: Barclay report was published in August 2017, which was followed by the Cabinet Secretary for Finance and the Constitution's Barclay review of non-domestic tax rates: ministerial response.

We published our Barclay review of non-domestic rates: implementation plan in December 2017.

View all the Barclay Review meeting papers and minutes in our archive.

Some of the recommendations of the Barclay review have already been introduced, such as the Business Growth Accelerator and Day Nurseries relief.

Work is ongoing to deliver some of the other Barclay Review recommendations which do not require primary legislation. 

The final report from the Barclay Implementation Advisory Group will be published once finalised.

Revaluation 2017

In 2017 all rateable properties were revalued and the updated rateable values were published on the Scottish Assessors Association (SAA) Portal. Any appeals made against those values will be dealt with through the independent legal system. The next rates revaluation will come into force on 1 April 2022.


Contact details for all the relevant authorities are listed in non-domestic rates: contacts.