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Business Rates
Information on business rates, how and when to pay business rates, moving business or change in liability and business rates relief.
Business Rates charges 2026/27
The amount of Business Rates charged is calculated by multiplying the non-domestic rate (NDR) per pound by the rateable value of your property.
The non-domestic rate per pound is set by the Scottish Government.
The rates for 2026/27 are as follows:
| Pence per pound | |
| Basic Rate Poundage (Rateable Value below £51,001) | 48.1 |
| Intermediate Property Rate (Rateable Value between £51,001 and £100,000) | 53.5 |
| Higher Property Rate (Rateable Value above £100,000) | 54.8 |
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.
Revaluation Transitional Relief
Revaluation Transitional Relief will be available for the next three years (2026-27 to 2028-29) and will cap increases in gross rates liabilities for those seeing the highest increases in rateable values at revaluation.
The annual cap in 2026/27 is 15% for small properties, 30% for medium-sized properties and 50% for large properties. The annual cap for self-catering properties will be 15%.
| 2026/27 | 2027/28 | 2028/29 | |
|---|---|---|---|
| Small - Rateable Value up to £20,000 | 15% | 22% | 38% |
| Medium – Rateable Value between £20,001 and £100,000 | 30% | 44% | 75% |
| Large – Rateable Value over £100,000 | 50% | 75% | 113% |
| Self-catering | 15% | 15% | 15% |
Contact Business Rates
Business Rates Team
Email
Phone
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