Business Rates (Non-Domestic Rates)
Business rates are taxes collected from all non-domestic properties.
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 the Government and certain other sums, are used to pay for the services provided by us.
Scottish Business Portal
Information on non-domestic rates in Scotland can be found on the Scottish Business Portal. It also includes a rates liability calculator.
Commercial lease tenants
Key information on Land and Buildings Transaction Tax
Depending on your lease terms, you may need to submit a tax return and pay Land and Buildings Transaction Tax (LBTT) to Revenue Scotland.
You must submit an LBTT return within 30 days of the lease’s effective date, usually the date of entry or when the lease starts. Your agent or solicitor can submit this for you.
If submitting it yourself, contact Revenue Scotland to request a paper form.
Failure to comply with this responsibility will result in a penalty.
Tenant's ongoing responsibilities
Leases that come under LBTT also come with additional ongoing responsibilities for the tenant.
As long as you are the tenant, it is your responsibility to submit a Lease Review Return to Revenue Scotland within 30 days of either the date you:
- assign (transfer) the lease to someone else, once this is submitted, the new tenant will take over future returns
- terminate (end) the lease, a final return must be submitted when the lease is terminated
Even if nothing has changed or no tax is due, you must submit a return within 30 days of the lease’s effective date, usually the date of entry or when the lease starts, every three years.
You, as the tenant, can submit online from the Revenue Scotland portal.
Read full details on ongoing lease responsibilities from Revenue Scotland