Overview

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.

They're charged on non-domestic properties held by the private, public and third sectors. This includes schools, public toilets, ATM sites and billboards.

They're calculated by:

1. Multiplying the rateable value of a property by a tax rate known as 'poundage'.
2. Subtracting reliefs (discounts).
3. Subtracting any other adjustments or payments you've already made.

Scottish Budget 2020/2021: non-domestic rates changes

These changes start from April 2020:

• the basic property rate (poundage) changed from 49 pence to 49.8 pence.
• the Small Business Bonus Scheme is restricted to properties in active use.
• the previous Large Business Supplement will be replaced by 2 rates:
  • Intermediate Property Rate
  • Higher Property Rate
• introduction of a new 100% relief for Reverse Vending Machines (RVMs)
• Enterprise Areas relief will continue to 31 March 2022
• reset period between Empty Property Relief applications is extended from 6 weeks to 6 months
• Transitional relief will continue until 2022, if your property is
• a pub, restaurant or hotel with a rateable value of less than £1.5 million
• an office located in Aberdeen or Aberdeenshire

You can find a timeline of 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 charity or religious purposes
• has been empty recently

Find out more about non-domestic rates reliefs.