Guide

Non-domestic rates guidance
Last updated: 15 November 2019

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.

Non-domestic rates are often referred to as 'business rates'.

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

Large businesses will be charged a supplement on top of the poundage. This is called the Large Business Supplement.

You can find a timeline of future changes to non-domestic rates on gov.scot.

2019-20

In 2019-20 the poundage changed from 48 pence to 49 pence. No changes were made to the Small Business Bonus Scheme or the Large Business Supplement.

From 1 April 2019, the Scottish Government introduced a 100% relief for new fibre broadband infrastructure. This relief will last for 10 years.

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

Find out more about transitional relief.

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.

It's free to apply for non-domestic rates relief. You should be wary of anyone who offers to apply on your behalf for a fee.

Appeals

If you think it's wrong, you can ask your local assessor to check your rateable value. If you still disagree with the assessor's valuation, you can make an appeal.

You can make your appeal:

Find more information about making a non-domestic rates appeal.