Business rates

Business rates are also called non-domestic rates. They are paid on non-domestic properties by all businesses and companies.

The amount you pay is calculated by multiplying the non-domestic rate (NDR) per pound by the rateable value of the property your business occupies.

Non-domestic rate per pound

The non-domestic rate per pound is determined by the Scottish Government.

For the 2012/2013 financial year there are two figures:

• for properties with a rateable value less than £35,000 the NDR is 45.0 pence per pound
• for properties with a rateable value more than £35,000 the NDR is 45.8 pence per pound

This includes a supplement of 0.08 pence that has been calculated by the Government to pay for the additional cost of the Small Business Bonus Scheme (SBBS).

From 1st April 2012, the SBBS will continue to reduce the rates burden for businesses with liabilities where the rateable value is £18,000 or less. Businesses with multiple properties whose cumulative rateable value is £25,000 or less will be eligible for relief of 25% for each property with a rateable value of less than £18,000. 

Rateable value

The rateable value of your property is based on its net annual value. In most cases, this is an estimate of rent that the property could reasonably expect to fetch.

If you require further information about the rateable value of your property, please contact the Assessor for Lothian Valuation Joint Board.

Public health supplement

From 1st April 2012, an additional flat rate supplement of 9.3 pence will apply to retail properties with a rateable value on or over £300,000 which are licenced to sell alcohol and registered for sale of tobacco. 

Water and waste water charges

Your business rates bill does not include water and waste water charges.

If you have any questions about your water and waste water charges, please contact Scottish Water.