What is Non-Domestic Rates?

Non Domestic Rates (sometimes called 'Business Rates') are a charge levied by local authorities on properties not in domestic use. These will include, but are not limited to, factories, offices, shop and schools.  The properties which are liable for the payment of Non Domestic Rates are listed in the Valuation Roll compiled and maintained by the Assessor.

The amount of rates that you will pay is dependent on the rateable value given to that property, multiplied by the national rate poundage, this is set by the Scottish Government. The rateable value is set by The Assessor for the Grampian Valuation Joint Board.

The National Rate Poundage for 2024/25 is 49.8 pence. In addition to the poundage, if your property’s rateable value is between £51,001 and £100,000 you will also have to pay an Intermediate Business Supplement of 4.7 pence and if your property's rateable value is greater than £100,000 you will pay a Large Business Supplement of 6.1 pence to contribute to the cost of the Small Business Bonus Scheme.

To calculate the amount you have to pay, multiply your rateable value by the National Rate Poundage and, if appropriate, the Intermediate or Large Business Supplement.

There are a number of reliefs which may reduce the amount of Non-Domestic Rates you pay. Please see Reliefs and Exemptions to find out more about these reductions.

GDPR

The General Data Protection Regulations determine how we handle personal data and increase the level of protection for individuals (this does not include companies or similar organisations). The Regulations came into effect on 25 May 2018.

Telling people how we use their personal information is a key part of GDPR. A Privacy Notice tells you how we do this. This includes how we collect, share and use your information.

Click on the link below to read the

Non Domestic Rates Privacy Notice