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.

Non-domestic (business) rate charges for 2019/20
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.

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.