Local government

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. 


Access older versions of non-domestic rates content as well as background information on the Barclay Review at the gov.scot archive. 


Email: NDR@gov.scot 

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