Business rates charges

Business rates are chargeable on non-domestic rates properties.

The amount you pay is calculated by multiplying the rateable value of the property as set by the assessor, by the business rates poundage as shown in the table below.

National business rate 2023-24 pence per £
Properties with a rateable value up to £51,000 49.8p
Properties with a rateable value from £51,001 to £100,000 51.1p
Properties with a rateable value from £100,001 52.4p

The national business rate is set by the Scottish Government.

If you have a query about how your rateable value has been determined please contact the assessor.

Payment cannot be withheld pending the settlement of a valuation appeal.

Further information can be found in mygov.scot's business rates guidance and calculator.