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. The rates for 2018/19 are as follows:

rateable value less than £51,000 0.48 pence per pound
rateable value more than £51,000 0.506 pence per pound

Rateable value and revaluation 2017

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 obtain.

The Lothian Valuation Joint Board (LVJB) carried out a revaluation of all non-domestic properties and business properties and new charges were set from 1 April 2017. Although we are not responsible for setting these charges, we will try to assist with any general enquiries you may have.

Frequently asked questions - business rates revaluation 2017

If you require further information about the rateable value of your property, or do not agree with the value set, you will need to contact the Assessor for Lothian Valuation Joint Board.

Call 0131 344 2500, email enquiries@lothian-vjb.gov.uk or visit the Lothian Valuation Joint Board website.

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