From 1 April 2021, there will be 3 different tax rates:
1. Basic Property Rate (poundage)
2. Intermediate Property Rate
Paid by businesses with a rateable value between £51,001 and £95,000.
3. Higher Property Rate
Paid by businesses with a rateable value more than £95,000.
Scottish Budget 2021/22: non-domestic rates changes
There are rates reliefs to help owners of non-domestic properties, including businesses, with coronavirus (COVID-19).
These changes start from April 2021:
- the Basic Property Rate (poundage) changed from 49.8 pence to 49 pence
- 100% relief for the retail, hospitality, leisure and aviation sectors will be extended for 21/22
- the Business Growth Accelerator relief will cover where there's also been a change of use to support the re-use and regeneration of existing properties
- Fresh Start relief will include re-occupied properties that have been empty for at least 6 months and that have a rateable value up to £95,000
- Day Nursery relief will be extended until at least 30 June 2023
- relief for new district heating networks powered by renewable energy will expand to 90% until 31 March 2024
Estimate your bill
You can use our non-domestic rates calculator to estimate your business rates bill.
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