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.
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.