Non-domestic rates (business 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 and more information on how rateable values are decided.
This Non-domestic (business) rates roadmap details key dates to 2025 for changes to business rates.
Further information and guidance on non-domestic rates can be found in the local government finance circulars.
On mygov.scot we provide:
- general business rates guidance
- information on business rates appeals
- information on business rates relief
- a business rates calculator
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 in 2018 to 2019.
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
Read more: Non Domestic Rates (Scotland) Bill on the Scottish Parliament site.
In summer 2018 we ran a consultation on implementing the Barclay recommendations. An independent analysis is available at: Non-domestic rates reform: analysis of responses to consultation on Barclay implementation
Update on the bill provisions by Minister for Public Finance Kate Forbes to the Scottish Parliament in 2019.
The Barclay review: background
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.
The final report from the Barclay Implementation Advisory Group was published in 2019.
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.