Business rate charges

Business Rates charges 2026/27

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.

Poundage for 2026 - 2027
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)

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.