Understanding Non-Domestic Rates: A Beginner’s Guide

Guide to Non-Domestic Rates in Dundee

Non-Domestic rates (also known as Business Rates) are a property-based tax collected by Dundee City Council on behalf of the Scottish Government. It applies to most non-domestic properties such as shops, offices, warehouses and factories.

Your bill is calculated by multiplying your property's rateable value (set by the Scottish Assessors) by the rate poundage (set annually by Scottish Ministers).

Registering for Non-Domestic Rates:

If you start a new business and move into a new premises, you must notify us so we can calculate your charge and issue your bill.

You can notify us here.

How to pay:

  • By Direct Debit (Recommended for convenience)
  • Standing Order
  • Online Payment
  • Telephone Banking

See our "Ways to pay" page for more information.

E-billing and on-line account access:

  • Set up e-billing and manage your account on-line by registering here.

Reliefs and Exemptions:

You may qualify for rates relief to reduce your bill:

  • Small Business Bonus Scheme: Up to 100% relief if your property’s rateable value is £12,000 or less (tapered relief up to £20,000; combined RV limit £35,000).
  • Other reliefs include Fresh Start Relief, Charity Relief, Empty Property Relief, Disabled Persons Relief, Hospitality Reliefs.

See our main page for more information and how to apply.

If You’re Struggling to Pay:

Contact the Non-Domestic Rates team to discuss payment arrangements or support options:

Email: ndr.sl@dundeecity.gov.uk.

Phone: 01382 431203 (Mon–Fri office hours).