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Non-domestic rates guidance

How your rates are calculated

Last updated
30 Mar 2026

Non-domestic rates are based on:

  • your property’s ‘rateable value’
  • the current tax rate that applies to that rateable value

You can use our calculator to estimate your bill. 

Estimate your non-domestic rates bill

How to find your property’s rateable value

You can find the rateable value of a property on Scottish Assessors Association website. You'll also find a breakdown of how a rateable value was calculated for most properties.

The rateable value can change every 3 years, in a process known as 'revaluation'.

Any changes to your business or property can mean changes to your bill, too. You must tell your local assessor or council about these as soon as you can. This helps to ensure you pay the right amount and do not get a fine or a backdated increase in your bill.

How to find your tax rate

The tax rates that apply to the rateable value of your property can change each financial year.

Tax rates for 2026-2027
Rate name Rateable value  Current tax rate (poundage)
Basic property rate  Up to £51,000 48.1 pence
Intermediate property rate £51,001 to £100,000 53.5 pence
Higher property rate Over £100,000 54.8 pence

How your bill is calculated

These are the steps your local council takes to calculate your bill.

  1. Take the rateable value of your property.
  2. Multiply that by the current tax rate for your rateable value bracket.
  3. Subtract any reliefs (discounts).
  4. Subtract or add any other adjustments – for example, if you’ve overpaid or underpaid before.

If you think your bill is wrong

If you think your bill is calculated wrongly or you’re entitled to a relief, contact your local council.

Contact your local council about non-domestic rates

If you think your rateable value is wrong

If you think your current rateable value is wrong, you can ask your local assessor to check it. You’ll need to provide evidence to support your claim. This is called ‘making a proposal’.

If you still disagree with the assessor's valuation, you can usually then make an appeal.

There are deadlines for making proposals and appeals.

Find out how to make a non-domestic rates proposal or appeal.

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