Non Domestic Rates

What is Non Domestic Rates?

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

Ways to Pay your Non Domestic Rates

Non Domestic Rates payments are payable over 10 months, May to February each year. Payments received after your instalment due date could result in you being in arrears and receiving a reminder notice. The best way to avoid this is to sign up to pay by Direct Debit.

We can provide an option to spread the instalments over 12 months (April to March) by paying by Direct Debit

1. Direct Debit

Set-up your Direct Debit online.
By Telephone - Call our trained advisors on 01382 431203 who can set-up your Direct Debit immediately.
By Post - Download and complete a Direct Debit form (102KB PDF) and return it to: Executive Director of Corporate Services, Non Domestic Rates, Dundee, DD1 1NN.

2. By BACS, Telephone Banking, Standing Order or other Automated Payment

By BACS, Telephone Banking, Standing Order or other Automated Payment - Quote Sort Code 83-50-00 A/C No 00658059 (please remember to quote your 12 digit customer account number.

3. Online

Pay using our Online payments section. You will need your Non Domestic Rates account number.

4. By Telephone

A 24 hour automated payment line is available by dialling 0845 6026943 (Calls charged at local rate). You will need to have your Non Domestic Rates account number and credit or debit card when you call. You will be told that your payment has been authorised and you will be given an authorisation code as confirmation.

Your bank account or credit card account will be debited within three working days. All major credit/debit cards accepted, Switch, Delta, Visa or Mastercard. If you have any queries regarding this service, phone 01382 431337 or 431338.

Non Domestic Rates arrears or struggling to pay

Struggling to pay

Should you have any queries regarding payment or you are having difficulty in paying your Non Domestic Rates it is important that you contact us as soon as possible to allow us to help. Please call our Enquiry Team on 01382 431203. Calls are recorded for quality and training purposes.

Recovery Procedure

If you don’t pay your Non Domestic Rates, there are a number of steps we will take.
If you miss an instalment, a reminder will be issued. A reminder may also be issued if your payment is made later than the date detailed on your Non Domestic Rates bill.
If payment is brought up to date after the first reminder, but subsequent instalments are defaulted upon, then a second reminder is issued.
If payment is not brought up to date after the first or second reminder, or where an account falls into arrears for a third time, we will apply to the Sheriff Court for a Summary Warrant. This will incur costs of 10% of the outstanding balance and allows us to take certain methods of recovery such as an attachment of goods or money, wages arrestment or bank account arrestment.

A change of tenancy/occupancy should be notified to the local authority within 42 days of the date the change occurred. This can be done by completing the relevant forms, by email or in writing.

Forms

By Email: ndr.sl@dundeecity.gov.uk
In Writing: Executive Director of Corporate Services, Non Domestic Rates, 50 North Lindsay Street, Dundee, DD1 3YJ.

Important tax information for tenants of commercial property

Rates Reductions

For further information on the reliefs available, please visit the Scottish Governments website

Small Business Bonus Scheme

Relief is available for occupied property(s) with a rateable value of up to £12,000 or combined rateable value of £35,000 or less.

Rateable Value/Combined Rateable Value	Relief %
Up to £12,000	100%
£12,001 to £15,000	Taper from 100% to 25%
£15,001 to £20,000	Taper from 25% to 0%
Upper limit for cumulative RV *£35,000	25%

Apply online.

Empty Property Relief

Unoccupied non-industrial properties may be eligible for 50% relief for the first 3 months and thereafter relief is reduced to 10%. Industrial properties are slightly different as the qualifying criteria is 100% relief for the first 6 months and thereafter relief is reduced to 10%.

There are exemptions to the 10% empty relief and these are detailed below:-
1.   Listed Buildings.
2.   Scheduled ancient monuments.
3.   Properties with a rateable value of less than £1,700.
4.   Properties where a person entitled to possession is a trustee under a trust deed or sequestration, an executor of a deceased person’s estate or a liquidator.
5.   Properties owned by a company being wound up.
6.   Where the owner is prohibited by law from occupying or allowing occupation.
7.   Where the unoccupied part of the property is vacant by reason of action being taken on behalf of the crown or any public authority with a view to acquisition or prohibiting occupation.

If a property has previously been in receipt of Empty Property Relief, it must have been occupied for 6 months or more before another award of empty relief can be granted.

Apply online.

Fresh Start Relief

Fresh Start Relief applies to newly occupied commercial properties which were previously unoccupied and in receipt of empty property relief for 6 months or more. The relief award is 100% for a period of 12 months. In order to qualify, your property must also comply with the following criteria:

the rateable value must not exceed £95,000
no longer than 12 months have elapsed since the lands and heritages became occupied, and
it is not used for payday lending

This relief is subject to Subsidy Rules under the EU-UK Trade and Cooperation Agreement (TCA). Please read the attached document before applying for the relief.

Subsidy or aid information & declaration

Apply online.

New and Improved Properties Relief (also known as Business Growth Accelerator Relief)

Newly built properties are eligible for 100% relief whilst they are vacant and for a further 12 months once they are occupied OR four years after the date of the alteration to the valuation roll, whichever is sooner. Improved or expanded properties, may be eligible for relief on the increase in rateable value. This would result in no increase in the rates payable for 12 months.

Apply online

Nursery Relief

Premises used wholly or mainly as a day nursery may be eligible for 100% Relief until 30th June 2023, under current regulations. An application for each property must be made to obtain this relief.

Call (01382) 431203 or email ndr.sl@dundeecity.gov.uk to request an application form.

Transitional Relief

Transitional relief was introduced to help certain businesses facing large increases in their rates bills following the 2017 revaluation.

Call (01382) 431203 or email ndr.sl@dundeecity.gov.uk to request an application form.

Rates Remission

Mandatory Relief is available to properties occupied by charities and used wholly or mainly for charitable purposes.

Discretionary Relief is available to any club, society or organisation, not established or conducted for profit, and wholly or mainly use the property for recreation. Relief is also available to organisations not conducted for profit and benefit the local community.
Apply online.

Special Rebate (Disabled Persons)

A rebate can be claimed in respect of premises used for the needs of disabled persons.

Apply online.

Part Occupied Property Relief

Relief of Rates can be granted where a property is part-occupied for a short time only with the intention to re-occupy. Any application should be submitted with plans showing the occupied and unoccupied parts of the property

Apply online.

Renewable Energy Generation Relief

To be eligible for this scheme businesses must be solely concerned with the production of heat or power (or both) from renewable energy sources.

Apply online.

Reverse Vending Machine Relief

Relief of 100% is available to the site of a reverse vending machine.

Call (01382) 431203 or email ndr.sl@dundeecity.gov.uk to request further information.

Rates Relief Recipients - Publication of Data

From 1 April 2021, a list of all businesses in receipt of any form of Non-Domestic Rates relief or exemption will be published online quarterly. This publication is to increase transparency around the use of public funds through Non-Domestic relief awards in line with the Scottish Governments recommendations following the Barclay Review.

To ensure compliance with Data Protection legislation, records relating to individuals or sole traders have been removed. For more information on how your data will be used, please read the Publication of Relief Recipients privacy notice.

Download our lists of Relief Recipients below:-

Relief Recipients Quarter 1 2021.
Relief Recipients Quarter 2 2021.
Relief Recipients Quarter 3 2021.
Relief Recipients Quarter 4 2021.
Relief Recipients Quarter 1 2022.
Relief Recipients Quarter 2 2022.
Relief Recipients Quarter 3 2022.
Relief Recipients Quarter 4 2022.

Email: ndr.sl@dundeecity.gov.uk
Tel: 01382 431203.

Office & Telephone opening hours:
Monday, Tuesday, Thursday and Friday - 8:30 am to 5:00 pm
Wednesday - 9:30 am to 5:00 pm.

You can also write to the Non Domestic Rates Department:-

Executive Director of Corporate Services
Non Domestic Rates
50 North Lindsay Street
Dundee
DD1 1NN

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Non Domestic Rates

Related Links

Dundee City Council