Get Application For Non-domestic Rates Payment Under The

Non-domestic rates, also called business rates, are a property tax which help pay for local council services. The Scottish Government sets non-domestic rates. Councils administer and collect rates.

SCOTLAND > Uniform Business Rates (UBR) Scotland Uniform Business Rates (UBR)Rate YearLargeSmall2023/2452.4p49.8p2022/2352.4p49.8p2021/2251.6p49.0p2 more rows

Revaluation transitional relief (RTR) 2023/242024/25Small - rateable value up to £20,00012.5%25%Medium – rateable value between £20,001 and £100,00025%50%Large – rateable value over £100,00037.5%75%

The poundage (tax rate) is set nationally by the Scottish Government, and for the financial year 2023 to 2024 it has been set at 49.8p for every £1 of rateable value.

The Scottish Government have confirmed that the rate poundage for 2023/2024 will be 49.8p, with additional supplements applying to business premises with rateable values over £51,000 and £100,000 giving an Intermediate Property Rate of 51.1p and Higher Property Rate of 52.4p respectively.

Small Business Bonus is being reformed from 1 April 2023. 100% SBBS relief will continue to be available for single properties with a rateable value up to £12,000 (previously £15,000). The upper rateable value threshold for individual properties to qualify for SBBS relief is increasing from £18,000 to £20,000.

Businesses, charities and public sector organisations have to pay non-domestic rates. You pay them if you're the owner, tenant or occupier of a non-domestic property.

Non-domestic rates, also called business rates, are a property tax which help pay for local council services. The Scottish Government sets non-domestic rates. Councils administer and collect rates.