Business rates charges

Business rates are also referred to as 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 set by the Scottish Government. In February 2020, the Scottish Government introduced a late change to their 2020/21 budget.  The change introduced an intermediate supplement rate of 1.3 pence for all properties with a rateable value between £51,001 and £95,000.

Due to the late introduction, our billing system is currently unable to reflect the new supplement rate on your annual bill. We hope to recalculate your charge and issue a revised bill to you in the coming months.

The rates for 2020/21 are as follows:

Rateable value less than £51,001 49.8 pence per pound
New intermediate supplement for rateable values between £51,001 and £95,000 51.1 pence per pound
Rateable value greater than £95,000 52.4 pence per pound

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.

See mygov.scot business rates guidance