There are two principal factors which contribute to the rates bill received by every non-domestic ratepayer; the rateable value of the property and the business rates poundage (or non- domestic rate) fixed by the Scottish Government. Actual liability will vary dependent on other factors such as charitable and vacant property reliefs etc.
The amount of rates payable is calculated by multiplying the the rateable value by the poundage rate. Assessors are responsible for determining only the rateable value. Your local Council is responsible for rates collection and the administration of the various reliefs or discounts which may be available.
From 1 April 2023 the Scottish Government has amended the levels of rates relief under the Small Business Bonus Scheme, to find out more please click here.
There are also a number of other reliefs, such as empty property relief; rural rate relief; charitable rate relief; disabled persons rate relief; and discretionary relief for not-for-profit recreation clubs. You should contact your local Council to discuss any relief you may be entitled to.
For more information about the Scottish Government’s current position regarding rates payments etc please click here.
For access to the Scottish Government’s non-domestic rates calculator please click here.