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.


Non-domestic (business) rate charges for 2021/22
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.

The National Business Rate is set by the Scottish Government.

Find business rates guidance on website

You can also check the rateable value of a property on the Scottish Assessors Association website.