Non-domestic rates - 2020/21 bills and charges

Non-domestic rates - 2020/21

Legislative changes

The Scottish Government have introduced the following legislative changes to reduce non-domestic rates bills for 2020/21. If you are entitled to these reductions, they will be shown on your bill.

  • The basic property rate was increased from 48p in the £ to 49.8p in the £ for 2020/21. However, 1.6% general rates relief has been applied to all bills so that there is no increase in rates bills this year, unless the property has been improved or modified
  • 100% relief for retail, leisure and hospitality properties has also been applied to the rates bills for qualifying properties (see list below of qualify property types):
    • Bed and breakfast accommodation
    • Camping site
    • Caravan
    • Caravan site
    • Chalet, holiday hut and bothy
    • Guest house, hotel and hostel
    • Leisure
    • New publishing
    • Market
    • Public house
    • Restaurants
    • Retail shop
    • Self-catering accommodation
    • Service providers
    • Timeshare
    • Travel agency

This list is not exhaustive and relief has been awarded in line with the qualifying properties listed in the Non-Domestic Rates (Coronavirus Relief) (Scotland) Regulations 2020. This relief cannot be awarded to properties that were vacant on 17 March 2020.

Monthly instalments

Payment dates have been changed from the 7th of the month to the 28th of the month, to ensure that you can still pay your rates in 10 monthly instalments. The first payment is due on 28th June 2020 and the final  payment will be on 28th March 2021. We will revert back to payments being taken on the 7th day of the month for the next financial year.

Account changes and other requests

If you have contacted us since 23 March 2020 to ask us to update your account in any way and this change is not reflected in the bill you have received, you will be sent a revised bill as soon as possible. You do not need to take any further action.

Payment difficulties

If you are having difficulty paying your rates bill, you can ask us to defer your payments by emailing your proposals to us for consideration.