Non-domestic rates charges - what you pay

A number of things determine what the annual rates bill will be for your property:

  • each year the Scottish Government sets the property rates (sometimes known as poundages) that will apply for the new financial year
  • In 2020/21 there are three property rates:
    • the Basic Property Rate of 49.8p applies if your rateable value is £51,000 or less
    • the Intermediate Property Rate of 51.1p applies if your rateable value is between £51,001 and £95,000
    • the Higher Property Rate of 52.4p applies if your rateable value is over £95,000
  • the relevant property rate is multiplied by your rateable value, which produces your rates charge for this year
  • we then deduct any reliefs that you have been awarded and this determines the amount of your bill for this year.

Visit the mygov.scot website for more information and a quick rates calculator.

Annual business rates bills are usually issued in April for the period from 1 April to 31 March. Payments are normally due by 10 monthly instalments (7 May to 7 February) or twice yearly (June and December). Due to legislative changes, the annual bills for 2020/21 were issued in June and the 10 monthly instalments will run from 28 June to 28 March. The non domestic rates team can provide:

  • bills in a different format or language
  • balance and account information
  • guidance on reliefs available

The Scottish Assessors Association holds details on rateable values and how these are set.

Visit Water Industry Commission for Scotland for information on non domestic water and waste water charges (charged separately by your chosen provider).

Non-domestic rates team

Phone: 0303 123 1015
Email: Non-domestic rates team