Business rates
2024-25 Non Domestic Rates - Important Information
2024-25 Poundages
- Rateable values up to and including £51,000 - 49.8p
- Rateable values between £51,001 and £100,000 - 54.5p
- Rateable values over £100,000 - 55.9p
Empty Property Relief
The relief available for empty properties has changed from April 2024 and your 2024-25 annual bill details your new charge.
Islands and Remote Areas Relief
This is a new relief available for 2024-25 for hospitality properties on Scottish Islands and designated remote areas.
Enterprise Relief
The levels of relief available to properties situated in an enterprise area are reducing from 2024-25 and 2025-26. Note due to the changes in relief levels a reapplication is required for 2024-25.
Small Business Bonus
A review of small business bonus entitlement was carried out in 2023-24. You can apply and reapply on our Small Business Bonus Scheme (SBBS) webpage.
When you apply for Small Business Bonus Scheme we will consider whether Small Business Bonus Transitional Relief is applicable to your account.
Revaluation Transitional Relief
If you were in receipt of Revaluation Transitional Relief in 2023-24 and continue to be eligible, your relief is detailed on your 2024-25 annual bill.
Park and Rural Transitional Relief
If you were in receipt of Park and Rural Transitional Relief in 2023-24 and continue to be eligible, your relief is detailed on your 2024-25 annual bill. New applications are still being accepted.
Information about the rating reliefs available and application forms can be found on the Non Domestic Rates Discounts webpage. Select the relief you are interested in from the numbered list detailed on our webpage.
Change in circumstances
Has there been a Change of ownership, tenancy or occupancy? or have you vacated or moved into a property?
Changes should be notified immediately in writing by downloading a Change of Circumstances Form.
Submit your completed and signed form to the Non Domestic Rates Team.