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.
The rate poundages for 2023/2024 are:
- The basic business rate poundage has been set at 49.8 pence in the pound.
- The intermediate supplement of 1.3 pence applies to properties with a rateable value between £51,001 and £100,000. Properties which fall within this threshold will pay 51.1 pence in the pound.
- The higher supplement of 2.6 pence applies where the rateable value of a property is £100,001 and above. Properties falling within this threshold will pay 52.4 pence in the pound.
For more information on Non Domestic Rates visit the Scottish Governments website.
To find the rateable values of all properties and for more information on how the rateable value is decided visit the Scottish Assessors website.
Q & A on Reforms to Non-Domestic Rating System