Non Domestic Rates, also known as business rates, are a property based tax which is administered by the council on behalf of Scottish Government.
The non-domestic rates are based on the rateable value of a property, which is determined by the independent Scottish Assessors. The amount payable is calculated by multiplying the property's rateable value by a pence in the pound, known as the rate poundage. This is set annually by Scottish Ministers.
To find the rateable values of all properties and for more information on how the rateable value is decided visit the Scottish Assessors website.
To find out more and for any rates relief such as Small Business Bonus Scheme or Fresh Start Relief, visit the Non Domestic Rates section of this website.