A brief guide to rates

Find out more about business rates, how they are calculated and how they can be paid.

Non Domestic Rates or Business rates are a property based tax.  Rates are charged on all business properties.  The proceeds of the Non Domestic Rate are paid into a national pool administered by the Scottish Government for redistribution to local authorities in Scotland.  The amount you pay is calculated by multiplying the rateable value placed on your property by the Assessor by the rate per pound which is set by the Scottish Government.

What is rateable value?

The Scottish Assessors give all non domestic property in Scotland a rateable value, which is a legally defined valuation of a property, broadly based on an analysis of annual rental values.

What evidence do Assessors look at in determining rateable value?

The Assessor will compare a range of property information and study the rental market in depth to ensure that rateable values are accurate, consistent and reflect the individual characteristics of each property.  Further information which will explain how the rateable value for your property (or properties) have been set can be found on the Assessors website at www.saa.gov.uk.

How do I find out my rateable value?

The Assessors will write to notify you of the new rateable value or you can use the search facility at www.saa.gov.uk which provides details of rateable values for non domestic properties in Scotland.

How is my bill calculated?

The amount of rates due for each property is determined by multiplying the rateable value of the property by the rates poundage.  The rates poundage is set by Scottish Ministers.  An online business rates calculator is available from the Scottish Government that can be used to give you an indication of your bill.

What if I disagree with my rateable value?

From 1 April 2023 appeals are a two stage process.  Further information can be found on the Scottish Government website - Non-Domestic Rates guidance.

What is the Poundage?

The poundage rate for Scotland in 2024-25 is 49.8 pence.  Larger businesses in 2024-25 with a Rateable Value in excess of £51,000 will pay a poundage supplement of 4.7 pence, and those with Rateable Value in excess of £100,000 will pay a supplement of 6.1 pence which contributes towards the cost of the Small Business Bonus Scheme.

What information is available about businesses under Freedom of Information?

Do you know that you can find out the full subject address, name of occupier, rateable value and type of businesses in your area by visiting the Scottish Assessors Association website.  You can do a number of searches by Address or Postcode or even the type of business. You can also find frequently requested information about the Non Domestic Rates Database here.

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