A brief guide to rates

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 (ies) 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?

If you do not agree with the valuation set for your property you should write to the Assessor at Dunbartonshire and Argyll & Bute Valuation Joint Board, Kilbrannan House, Bolgam Street, Campbeltown PA28 6HZ or 235 Dumbarton Road, Clydebank G81 4XJ to lodge an Appeal. The Assessor or a member of his staff will discuss your Appeal with you and if agreement cannot be reached the Appeal will be cited for a hearing before the local Valuation Appeal Committee. In a Revaluation year every ratepayer has a right to lodge an appeal against the Assessors valuation but must do so by a fixed deadline. New owners, tenant, or occupiers may appeal within 6 months of acquiring an interest of a property and where the Assessor alters the Valuation Roll (by making a new entry or changing the rateable value) the appeal must be lodged within 6 months of the date of the Valuation Notice.  Valuation appeals can be lodged online both at www.saa.gov.uk and www.dab-vjb.gov.uk.  Further advice on the valuation appeals process in Scotland can be found in this Scottish Government leaflet.

What is the Poundage?

The poundage rate for Scotland in 2021-22 is 49 pence.  Larger businesses in 2021-22 with a Rateable Value in excess of £51,000 will pay a poundage supplement of 1.3 pence, and those with Rateable Value in excess of £95,000 will pay a supplement of 2.6 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.