Business Rates

Non Domestic Rates or Business Rates collected by the local authorities are a form of local taxation which allow those who occupy non-domestic properties to contribute towards the cost of local services.

The rates are pooled by central government and redistributed to local authories according to the number of people living in the area. The money, together with revenue from Council Tax payers, Revenue Support Grants provided by the government and certain other sums, is used to pay for the services provided by the The Highland Council.