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.

The Scottish Government introduced new legislation in February 2020. This introduced a new intermediate supplement rate of 1.3p in the pound for all non-domestic properties with a rateable value between £51,001 and £95,000.

Due to the timing of this change to the national regulations it has not been possible for us to include this supplement in the provisional 2020/21 annual bills. As a result, those properties with a rateable value that falls within the intermediate bracket have provisionally been calculated using the non-domestic rate poundage, also known as the basic property rate, of 49.8p in the pound.

We are working with our partners to update the billing system. Once this is done we will write to those responsible for these properties with an amended bill to include the additional 1.3p poundage supplement.

Non-domestic (business) rate charges for 2020/21
NDR 2020/21 pence per £ 2019/20 pence per £
National Business Rate 49.8 p 49.0 p
Properties with rateable value between £51,000 and £95,000 51.1 p 51.6 p
Properties with rateable value greater than £95,000 52.4 p 51.6 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 mygov.scot website

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