Rates charge

The basis of the Non Domestic Rates charge is the "net annual value" placed on the property by the Assessor.  The Assessor operates independently of the Council.   This Rateable Value in very broad terms is an estimate of the Rent at which the property might reasonably be expected to be let from year to year.

From 1 April 1995, the Government introduced a Business Rate (BR) payable in respect of Non-Domestic properties in the UK.

The Rateable Value is multiplied by the BR to produce the rates payable.

The BR for 2011/2012 is 42.6p for all rateable values.
The BR for 2012/2013 is 45.0p for all rateable values.
The BR for 2013/2014 is 46.2p for all rateable values.

Please note properties with a rateable value of greater than £35,000 in 2013/2014 will pay a 0.9p supplement to partly cover the cost of the Small Business Bonus Scheme for 2013/2014.

Public Health Supplement

From 1 April 2012, the Scottish Government introduced a public health supplement which will be levied on retail properties with a rateable value of £300,000 or more, licensed to sell alcohol and registered to sell cigarettes. This is a three year scheme and the supplements for 2013/14 and 2014/15 have been set at 13.0p.

If you would like to quickly check your gross rates liability, possible relief entitlement and net liability please click on the following link which will take you to the Scottish Government's Business Rates Calculator. Please note, the results should be used for indicative purposes only and do not bind The Highland Council or the Scottish Government in any way.

Click here to be redirected.

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