Business rates

Rates charge

The basis of the non domestic rates charge is the net annual value placed on the property by the Assessor who operates independently of the Council. This rateable value 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 for non-domestic properties in the UK. The rateable value is multiplied by the BR to produce the rates payable. BR rates for all rateable values:

  • 2020 - 2021 49.8p
  • 2021 - 2022 49.0p
  • 2022 - 2023 49.8p

2022/23

Properties with rateable values up to £51,000 the poundage is 49.8p
Properties with rateable values between £51,001 and £95,000 the poundage is 51.1p
Properties with rateable values greater than £95,000 the poundage is 52.4p

How we calculate your bill

You pay rates based on a proportion of your rateable value. This percentage is set annually by Scottish Government and is called the poundage.

To calculate the rates bill for each property, we multiply the rateable value of your property by the “poundage” which is sometimes referred to as the “multiplier”. For example, a property with a rateable value of £65,000 which is not due relief, will be liable for a rates bill of £33,215.00 for the financial year 2022/23 (£65,000 x 51.1 pence).