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:

  • 2017 - 2018   46.6p
  • 2018 - 2019   48.0p
  • 2019 - 2020   49.0p

Properties with a rateable value of greater than £51,000  pay a 2.6p supplement to partly cover the cost of the Small Business Bonus Scheme.

How we calculate you 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 £28,000, which is not due relief, will be liable for a rates bill of £13,440.00 for financial year 2018/19 (£28,000 x 48.0 pence).

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