Non Domestic Rates

Non Domestic Rates

Non Domestic Rates, also known as Business Rates, are collected by local authorities and are a form of local taxation which requires those who occupy non domestic properties to contribute towards the cost of local services.  The rates are pooled by the Scottish Government and redistributed to local authorities.  These monies, together with revenue from council tax payers, general revenue grants provided by Government and certain other sums, are used to pay for the services provided by The Highland Council.

Revaluation 2010

The current revaluation came into effect on 1 April 2010 which means non domestic properties had their rateable values reassessed based on a valuation date of 1 April 2008. Revaluation is about a fair distribution of the burden of taxation. The Scottish Government have announced that the next revaluation will be on 1 April 2017 based on a valuation date of 1 April 2015.

The key purpose of revaluation is to update rateable values of non-domestic properties to reflect more up to date rental levels. This provides for a closer, fairer link between property values and the amount of rates paid by individual ratepayers.  There will be no change for some properties whereas the majority of non domestic properties will have a new rateable value from 1 April 2010.

The revaluation is necessary because the relative value of non domestic property changes.  However, the Government will not raise any more income due to revaluation alone.

Scottish Business Portal

The Scottish Business Portal provides information on non domestic (business) rates in Scotland. It also includes a rates liability calculator. Click here to take you to the Portal.