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.
| NDR | 2022/23 pence per £ | 2021/22 pence per £ |
|---|---|---|
| National Business Rate | 49.8 p | 49.0 p |
| Properties with rateable value between £51,000 and £95,000 | 51.1 p | 50.3 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.
- 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.
Find business rates guidance on mygov.scot website
You can also check the rateable value of a property on the Scottish Assessors Association website.
Small Business Bonus Scheme
You can get non-domestic rates relief through the Small Business Bonus Scheme if:
- the combined rateable value of all your business premises is £35,000 or less
- and, the rateable value of individual premises is £18,000 or less
- the property is actively occupied
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.