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 non-domestic rate per pound with the rateable value of the property your business occupies.
Business Rates charges for 2021/22
|NDR||2021/22 pence per £||2020/21 pence per £|
|National Business Rate||49.0 p||49.8 p|
|Properties with rateable value between £51,001 and £95,000||50.3 p||51.1 p|
|Properties with rateable value greater than £95,000||51.6 p||52.4 p|
|Empty property relief||10%||10%|
The highest supplement is calculated on properties with a rateable value over £95,000.
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.
Moving your business
Let us know when you move your business, so that we can calculate your charges.
Important tax information for tenants of commercial property
Devolved tax legislation implemented on 1 April 2015 mean that some tenants in Scotland must, by law, submit a new tax return to Revenue Scotland every three years to ensure they have paid the correct amount of LBTT. The first time a 3 year lease review return became due was therefore 2018.
A return has to be submitted
- every three years from the effective date of the lease
- at the point where the lease is assigned
- at the point where the lease is terminated.
It is the responsibility of the tenant to submit the return even if the lease has not changed or if no tax is due. Failure to do so will result in a penalty.
For further information please visit Revenue Scotland Lease.
The personal information collected from you as part of the Council’s statutory duty to collect non domestic rates will be held and processed for this purpose. In undertaking this processing the Council is relying on the Condition of Processing in Article 6 (1) (c) of the General Data Protection Regulations as it is being processed as part of the Council’s duty to comply with a legal obligation. This personal data will also be shared with Lothian Valuation Joint Board to assist them in the process of valuing business properties . Your information will be held for 6 months and will then be destroyed. Further information on how the Council manages your personal information and your rights in relation to this can be found in the Council Privacy Statement