Business rate charges
Business Rates charges 2026/27
Billing update
Annual bills for 2026/27 have been issued but if you reported a change of circumstance after 1 April 2026 or applied for a relief, amended bills cannot be issued currently.
This is due to a system issue which we hope will be fixed soon.
Revised demand notices are expected to be issued as soon as possible.
You can continue to make payments and these will be reflected in your revised demand notice when it is issued, which will be split over a reduced instalment period for the remainder of the financial year.
Annual payers should pay at the end of June as normal and recovery action for 2026/27 will be suspended until amended bills have been issued.
Poundage for 2026 to 2027
Your 2026 to 2027 rates bill will be calculated using the 1 April 2026 rateable value multiplied by the appropriate poundage.
| Rateable Value | Poundage |
|---|---|
| up to £51,000 | 48.1 pence (basic property rate) |
| £51,001 to £100,000 | 53.5 pence (including intermediate property rate of 5.6 pence) |
| £100,001 and above | 54.8 pence (including a higher property rate of 6.7 pence) |
- Download non domestic rates/business rates data (XLSX)
- Download non domestic rates/business rates credit list (XLSX)
The National Business Rate is set by the Scottish Government.
Find business rates guidance on mygov.scot website
You can also check the rateable value of a property on the Scottish Assessors Association website.
It's free to apply for rates relief, including the Small Business Bonus Scheme. You should be wary of anyone who proposes to apply on your behalf for a fee.
Midlothian Council non-domestic rates are managed by the City of Edinburgh Council. Please visit their webpage to apply for this rates relief for your small business.