Non-Domestic Rates FAQs - Charges

How do you determine what is a Non Domestic property?

Non-domestic properties are properties which are not someone’s home, such as shops, offices, warehouses and factories.  In some cases, properties may be used for both domestic and non-domestic use (for example, a Guest House or Hotel) in which case both Council Tax and Non Domestic Rates will be charged on the appropriate parts of the building.  It is the Assessor who determines the classification of properties as to whether they are domestic and/or non-domestic.  
The Assessor is responsible for preparing the Valuation Roll for Non Domestic Rates and the Valuation List for Council Tax.   

How is the charge calculated?

We use the Rateable Value of the property (determined by the Assessor) and the Rates Poundage (determined by the Scottish Government). Therefore, Rateable Value multiplied by poundage = rates payable. Find out more about Rates Poundage.

Some businesses are required to pay an additional Intermediate or Large Business Supplement, which may increase the amount payable, and reliefs and exemptions are available which may reduce the amount payable.

Intermediate Business Supplement

Intermediate businesses with a rateable value between £51,001 and £100,000 will pay an additional poundage supplement of 4.7 pence in 2024/2025, which contributed towards the cost of the Small Business Bonus Scheme.

Large Business Supplement

Larger businesses with a rateable value in excess of £100,000 will pay an additional poundage supplement of 6.1 pence in 2024/2025, which contributes towards the cost of the Small Business Bonus Scheme.

Example Calculations
Rateable Value is 1000
1000 x 0.498 = £498.00 rates payable for full year

Rateable Value is 60000
60000 x 0.545 = £32700.00 rates payable for full year

Rateable Value is 110000

110000 x 0.559 = £61490.00 rates payable for the full year