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'Business Rates' is the term commonly used for non-domestic rates which are charged on most non-domestic premises.

Non-Domestic Rates, also called Business Rates, are taxes paid on Non-Domestic properties to help pay for local council services. The Scottish Government are responsible for the policy and legislative framework but individual councils administer and collect the tax.

Non-Domestic Rates are based on the rateable value of a property, which is determined by the independent Scottish Assessors. The amount paid is calculated by multiplying the property's rateable value by a pence in the pound tax rate known as the poundage which is set annually by the Scottish Government.

The occupier(s) of a Non Domestic property normally pays Rates - usually this is the owner/occupier or leaseholder. Non-domestic properties are business properties such as shops, offices, warehouses and factories, and any other property that is not classed as domestic property. In some cases, properties may be used for both domestic and non-domestic use (for example, a shop with a flat above it), in which case both Council Tax and Business Rates will be charged.

Business Rates - Relief and Reductions

Find out what rates reduction or relief are available to reduce your Non Domestic Rates bill. If you are eligible find out how you can apply.

 

Business Rates - Owner/Occupier

In accordance with Section 235 of the Local Government (Scotland) Act 1947, as amended, owners are required to notify the council of lets of premises. If there are any changes to occupiers of non-domestic premises owned by you please complete the form below.

Owner/Occupier Notification