Non-Domestic (Business) Rates
Occupiers of non-domestic property in Scotland pay non-domestic rates. Non-domestic rates are levied on the basis of a uniform poundage rate multiplied by the rateable value of each non-domestic subject on the valuation roll. Adjustments are made for any rate relief entitlement before arriving at the rates liability for the year ahead.
The Scottish Ministers set the uniform poundage rate to be levied throughout Scotland for each financial year (i.e. 1 April to 31 March). The poundage rate for Scotland in 2009-10 is 48.1 pence. Larger businesses in 2009-10 (rateable value in excess of £29,000) pay a poundage supplement of 0.4 pence.
The Scottish Assessors are responsible for valuing the non-domestic property in Scotland to determine rateable values. Further information can be found at the Scottish Assessors portal: www.saa.gov.uk
The 32 Local Authorities in Scotland are responsible for the day-to-day administration of the rating system in Scotland. A contact list for local authorities can be found at Part 5 of the "brief guide": Non-Domestic Rates Brief Guide
For further information please click on the appropriate link from the menu on the left - the links take you to either the Scottish Government Website or to the HMSO Website.
Information on the operation of the non-domestic rates pool including the deadlines for local authorities to complete and submit forms and guidance on the completion of forms can be found on our download forms page.