Business rate charges
Non-domestic rates are also known as Business Rates. They are paid on non-domestic properties by all businesses and companies.
We calculate the amount you pay by multiplying the non-domestic rate per pound with the rateable value of the property your business occupies.
|NDR||2021/22 pence per £||2020/21 pence per £|
|National Business Rate||49.0 p||49.8 p|
|Properties with rateable value between £51,000 and £95,000||50.3 p||51.1 p|
|Properties with rateable value greater than £95,000||51.6 p||52.4 p|
|Empty property relief||10%||10%|
The highest supplement is calculated on properties with a rateable value over £95,000.
- 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.
You can also check the rateable value of a property on the Scottish Assessors Association website.