Non-Domestic Rates FAQs - Why Pay?
Why do I have to pay Non Domestic Rates?
Non Domestic Rates are a charge on properties not in domestic use.
Non Domestic Rates is collected by the local authority on behalf of the Scottish Government and all monies collected are passed to a central “pool”, for redistribution to each Local Authority on a “needs” basis. This means that Local Authorities may receive a share which can be less than or greater than, the amount which was collected in the previous financial year.
Who has to pay Non Domestic Rates?
The occupier of a non-domestic property normally pays rates - usually this is the owner, occupier or tenant. A lease has normally been signed between the landlord and tenant confirming that the tenant is responsible for all local authority charges, however this is not always the case.