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:
- Multiplying the rateable value of a property by a tax rate known as 'poundage'.
- Subtracting reliefs (discounts).
- 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.