Calculation of rates bill

The rates bill is calculated by multiplying the rateable value which appears in the valuation roll by the relevant rate poundage for the property.

The rate poundage is determined annually by the Scottish Government. This basic calculation may require further adjustment to take account of any reliefs which apply to particular properties.

The Assessor is reponsible for determining the net annual value and rateable value only. The levying of rates and their recovery is the responsibiilty of the local authorites. For more information visit:

For information on water and wastewater charges, please visit Scottish Water’s website.