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Business, or non-domestic rates, are a tax on non-domestic property levied and collected by local authorities.
The charge levied is calculated by multiplying the non-domestic rate per pound by the rateable value of the property.
Non-Domestic Rate Per Pound
The non-domestic rate per pound is a figure determined by the Government.
For the 2008/2009 financial year there are two figures:
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For properties with a rateable value less than £29,000 the NDR per pound is 45.8
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For properties with a rateable value more than £29,000 the NDR per pound is 46.2
This includes a supplement of 0.4 pence that has been calculated by the Scottish Government to pay for the additional cost of the Small Business Bonus Scheme (SBBS).
Rateable Value
The rateable value of a property is based on its 'net annual value' and is set by the Assessor for Lothian Valuation Joint Board. In most cases this is the estimate of rent that the property could reasonably expect to fetch.
For more information on your property's valuation you can visit the Scottish Assessors website www.saa.gov.uk
If you wish to appeal the value, please contact:
Assessor for Lothian Valuation Joint Board
17A South Gyle Crescent
Edinburgh
EH12 9EB
Telephone: 0131 344 2500
Email: enquiries@lothian-vjb.gov.uk
Notification of Payments
Business rates are normally paid over ten months commencing in May and ending in February the following year.
Every April you will be sent a demand from the council telling you how much your business rates are for the forthcoming year and what your monthly payments will be. Every time you have a change to your circumstances that affects your charge a new demand will be issued telling you what your new charge is and how much you have to pay. Your business rates bill does not include water and waste water charges.
If you have any queries regarding these you must contact Scottish Water directly on 08457 420420 or visit www.scottishwater.co.uk
Contact(s)
If you need any further information please contact:
Business Rates Team
East Lothian Council
PO Box 13264
Haddington
EH41 3YG
Telephone: 01620 827682/7683
Email: rates@eastlothian.gov.uk
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