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:
- Multiplying the rateable value of a property by a tax rate known as 'poundage'.
- Subtracting reliefs (discounts).
- Subtracting any other adjustments or payments you've already made.
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.
Warning
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.
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