Business rate charges 2018/19

Non-domestic rates are also known as business rates. They are paid on non-domestic properties by all businesses and companies.

We calculate the amount you pay by multiplying the business rates with the rateable value of the property your business occupies.

Non-domestic (business) rates charges for 2018/19

NDR 2018/19 pence per £ 2017/18 pence per £
National Business Rate 48.0 p 46.6 p
Properties with rateable value over £51,000 50.6 p 49.2 p
Empty property relief 10% 10%

The higher supplement is calculated on properties with a rateable value over £51,000.

How business rates are set

The National Business Rate is set by the Scottish Government. Find the business rates guidance and calculator on Scottish Business Portal.

Check your business property rateable value

Download the list of business rate accounts with credit balance on 18 February 2018 (XLS 423 KB)

We publish a revised list every six months.

Moving your business

Let us know when you move your business, so that we can calculate your charges.

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