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.
Important information for tenants of commercial property - Land and Buildings Tax (LBTT)
From 1 April 2018 certain tenants in Scotland must submit a further tax return to Revenues Scotland to ensure they have paid the correct amount of Land and Buildings Transaction Tax (LBTT). LBTT replaced Stamp Duty Land Tax from 1 April 2015 and is payable on the purchase of residential and commercial land and buildings in Scotland. LBTT also applies to non-residential leases, including agricultural leases. Generally, where a return for a lease has been made under the LBTT system, a further return must be submitted to Revenue Scotland on every third anniversary of the effective date of the lease. A further return is also required when a lease is assigned from one party to another or when a lease comes to an end.