Non Domestic Rates

Non Domestic 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.

Business Rates Deferral Scheme

The Scottish Government has announced that businessess in Scotland will be able to defer up to 60% of any annual increase in their 2009/10 rates bill over a period of up to 3 years. The deferred amount will be calculated as 3% of your 2009/10 bill. For example, if your 2009/10 bill equates to £15,000, you may defer £450. In these circumstances, £225 will be added to your bills for 2010/11 and 2011/12 and the balance of £14,550 will be payable for 2009/10.

If you wish to defer payment please click here for an application form. Completed forms should be returned to the Non Domestic Rates Section, PO Box 5650, Inverness, IV3 5YX.

To read the Scottish Government press release please click here.
To read the Scottish Government information booklet please click here.