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2021/22 Non-domestic tax rates

From 1 April 2021, there will be 3 different tax rates:

1. Basic Property Rate (poundage)

49 pence.

2. Intermediate Property Rate

50.3 pence.

Paid by businesses with a rateable value between £51,001 and £95,000.

3. Higher Property Rate

51.6 pence.

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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