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.