Non-domestic rates are a tax on non-domestic properties to help pay for local council services. These include services like education, social care and waste management.
Non-domestic rates are often referred to as 'business rates'.
They're charged on non-domestic properties held by the private, public and third sectors.
They're calculated by:
- Multiplying the rateable value of a property by a tax rate known as 'poundage'.
- Subtracting reliefs (discounts).
- Subtracting adjustments such as overpayments already made.
- Adding adjustments such as money owed from underpayments.
The poundage and reliefs used to calculate non-domestic rates can change each financial year. You can find out about future changes to non-domestic rates on gov.scot.
Estimate your bill
You can use our non-domestic rates calculator to:
Estimate your business rates bill
Getting business rates relief (discounts)
You might get relief if your property:
- has a small rateable value (Small Business Bonus Scheme)
- is in a rural area
- is used for charitable or religious purposes
- has a new occupant, but was empty for more than 6 months before that
Find out more about non-domestic rates reliefs.
It's free to apply for non-domestic rates relief. You should be wary of anyone who offers to apply on your behalf for a fee. Your local council will never ask you to pay to apply for a rate relief.
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