Non-Domestic Rates

2026 Important Information about New Year Rates Bills

In the Scottish Budget of 13 January 2026, Shona Robison, the Cabinet Secretary of Finance and Local Government, made a number of announcements about the administration of Non-Domestic Rates in 2026-27, a summary of these is published here.

What is Non-Domestic Rates?

Non-Domestic Rates is a tax on properties not in domestic use.

Non-Domestic Rates and Information Leaflet

An information leaflet explaining Non Domestic Rates (PDF)

Change of Circumstances

What to do if your circumstances change in any way

Frequently Asked Questions

A list of general questions which may help you.

Valuation and Revaluation

The Grampian Assessor is responsible for maintaining the Valuation Roll. Find out about Valuation and Revaluation

Payments 

Choose the method of payments which best suits you

Recovery of Outstanding Payments

Recovery information and what to do if you are having difficulty paying

Reliefs and Exemptions

There are several reliefs and exemptions available depending on your circumstances.

Freedom of Information Requests

Quarterly reports from Non Domestic Rates database.

Contact Us

Ways to contact us

Covid-19

Rates reliefs for businesses due to Covid-19

Bids

Find out about the Business Improvement District (Bids)