Guide

Non-domestic rates guidance
Last updated: 23 March 2020

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, ATM sites 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.

Scottish Budget 2020/2021: non-domestic rates changes

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

These changes start from April 2020:

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.

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.