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2022/23 Non-domestic tax rates

From 1 April 2022, there are 3 different tax rates:

1. Basic Property Rate (poundage)

49.8 pence.

2. Intermediate Property Rate

51.1 pence.

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

3. Higher Property Rate

52.4 pence.

Paid by businesses with a rateable value more than £95,000.

Scottish Budget 2022/23: non-domestic rates changes

There are rates reliefs to help owners of non-domestic properties, including businesses, with coronavirus (COVID-19).

These changes started in April 2022:

  • the Basic Property Rate (poundage) changed from 49 pence to 49.8 pence
  • 50% relief for the retail, hospitality and leisure sectors is available for the first three months of 2022-23, capped at £27,500 per ratepayer
  • the Business Growth Accelerator relief covers increases in rateable value due to the installation of solar panels
  • Enterprise Areas relief is continued until 31 March 2023
  • Transitional relief is continued until 31 March 2023 for all but the largest hospitality properties in Scotland, and Aberdeen City/Aberdeenshire offices 

Find out more about non-domestic rates reliefs.

Estimate your bill

You can use our non-domestic rates calculator to estimate your business rates bill.

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