Business rates

Recovery and enforcement

Following a change to rating legislation The Highland Council is now able initiate recovery proceedings at an earlier stage for rates due after 1 April 2021.

Payment dates and amounts due are shown on your Non Domestic Rates bill.

Normally you pay in 10 instalments but if you wish to pay by 12 instalments you can do so but only by direct debt.  Please contact the Non Domestic Rates Team on 01463 702984 to arrange this.

If you are late with an instalment.

The full amount of each instalment must be paid on or before the dates detailed on your bill.

If your instalment amount is not paid by the due date detailed on your bill, you will receive a combined reminder and final notice.   If the overdue instalment amount is not fully paid within 7 days, you lose the right to pay by instalments and will have to pay the full outstanding balance for the year within a further 14 days. If the full amount is not paid as required, then we must by law obtain a Summary Warrant from the Sheriff Court to enforce payment. This will cost you an additional 10 per cent of the outstanding bill.

If you are late with more than 2 instalments

We are only allowed to send 2 combined reminder final notices in any financial year. If you are late with a third instalment, we must send you a final notice for the full year’s outstanding Non Domestic Rates.

If the full amount noted on the Final Notice is not paid by the deadline stated on the Notice, then we must by law obtain a Summary Warrant from the Sheriff Court to enforce payment. This will cost you an additional 10 per cent of the outstanding bill.