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 Government and certain other sums, are used to pay for the services provided by us.

Scottish Business Portal

The Scottish Business Portal provides information on non-domestic rates in Scotland. It also includes a rates liability calculator.

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