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 business rates by the rateable value of the property your business occupies.
|NDR||2019/20 pence per £||2018/19 pence per £|
|National Business Rate||49.0 p||48.0 p|
|Properties with rateable value over £51,000||51.6 p||50.6 p|
|Empty property relief||10%||10%|
The higher supplement is calculated on properties with a rateable value over £51,000.
- 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.