Non-Domestic Rates FAQs - Account Enquiry Additional Charges

Why am I charged an Intermediate / Large Business Supplement?

Properties with a rateable value of less than £20,000 can benefit from Small Business Bonus Scheme whereas from 1 April 2023, intermediate properties with a rateable value between £51,000 and £100,000 will be subject to an Intermediate Business Supplement and large properties with a rateable value over £100,000, will be subject to a Large Business Supplement.

Intermediate and Large businesses will continue to subsidise the cost of the Small Business Bonus Scheme by a supplement to the rate poundage for all subjects with a Rateable Value above the stated limit.

  • 2023/24 the supplement is 1.3p on the rate poundage of 49.8p i.e. a total rate poundage of 51.1p for all subjects with a Rateable Value between £51,000 and £100,000 and the supplement is 2.6p on the rate poundage of 49.8p i.e. a total rate poundage of 52.4p for all subjects with a Rateable Value above £100,000.
  • 2022/23 the supplement is 1.3p on the rate poundage of 49.8p i.e. a total rate poundage of 51.1p for all subjects with a Rateable Value between £51,000 and £95,000 and the supplement is 2.6p on the rate poundage of 49.8p i.e. a total rate poundage of 52.4p for all subjects with a Rateable Value above £95,000.
  • 2021/22 the supplement is 1.3p on the rate poundage of 49.0p i.e. a total rate poundage of 50.3p for all subjects with a Rateable Value between £51,000 and £95,000 and the supplement is 2.6p on the rate poundage of 49.0p i.e. a total rate poundage of 51.6p for all subjects with a Rateable Value above £95,000.
  • 2020/21 the supplement was 1.3p on the rate poundage of 49.8p i.e. a total rate poundage of 51.1p for all subjects with a Rateable Value between £51,000 and £95,000 and the supplement was 2.6p on the rate poundage of 49.8p i.e. a total rate poundage of 52.4p for all subjects with a Rateable Value above £95,000.
  • 2019/20 the supplement was 2.6p on the rate poundage of 49.0p i.e. a total rate poundage of 51.6p for all subjects with a Rateable Value above £51,000.
  • 2018/19 the supplement was 2.6p on the rate poundage of 48.0p i.e. a total rate poundage of 50.6p for all subjects with a Rateable Value above £51,000.
  • 2017/18 the supplement was 2.6p on the rate poundage of 46.6p i.e. a total rate poundage of 49.2p for all subjects with a Rateable Value above £51,000.
  • 2016/17 the supplement was 2.6p on the rate poundage of 48.4p i.e. a total rate poundage of 51.0p for all subjects with a Rateable Value above £35,000.
  • 2015/16 the supplement was 1.3p on the rate poundage of 48.0p i.e. a total rate poundage of 49.3p for all subjects with a Rateable Value above £35,000.
  • 2014/15 the supplement was 1.1p on the rate poundage of 47.1p i.e. a total rate poundage of 48.2p for all subjects with a Rateable Value above £35,000.
  • 2013/14 the supplement was 0.9p on the rate poundage of 46.2p i.e. a total rate poundage of 47.1p for all subjects with a Rateable Value above £35,000. 

Do I pay for water and waste water charges on a business property?

Yes, the property is liable for water and/or waste water charges. However since 1996 the Local Authority do not collect these charges for business premises.   The charges are issued directly from Licensed Provider e.g Business Stream. Any queries regarding water or waste water services/charges should be made direct to your Licensed Provider. Please see http://www.scotlandontap.gov.uk/ for further information.

Why am I charged a Public Health Supplement?

The Scottish Government introduced these Regulations from 1 April 2012.

If your property has a rateable value of £300,000 or more and there is a license to sell alcohol and registration to sell tobacco you will also be liable to pay the Public Health Supplement for 2014/2015 of 13 pence. The Public Health Supplement is in addition to the standard poundage rate and the Large Business Supplement.  The supplement ended on 31 March 2015 and is no longer charged.

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