We use cookies to collect anonymous data to help us improve your site browsing experience.

Click 'Accept all cookies' to agree to all cookies that collect anonymous data. To only allow the cookies that make the site work, click 'Use essential cookies only.' Visit 'Set cookie preferences' to control specific cookies.

Set cookie preferences

Your cookie preferences have been saved. You can change your cookie settings at any time.

Policy

Local government

Part of
Constitution and democracy, Public sector
Policy actions  8 of 8

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: 

  1. The value of your property (rateable value) - set by independent assessors, multiplied by 

  1. A national poundage rate - set annually by the Scottish Government, minus 

  1. 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: 

  • keeping the Basic Property Rate, or poundage, at 49.8p 

  • extending eligibility of the Small Business Bonus Scheme  

  • 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: 

  • more frequent assessments of the rateable value of properties (revaluations) – every three years instead of five – to better reflect changes in the property market 

  • improvements to the appeals system to help make it quicker and easier to solve disputes 

  • 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 

Back to top