About your business rates

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Business rates, also known as non-domestic rates, are calculated by multiplying the rateable value by the rate per £1.

The rateable value is determined by the Assessor, based on the annual open market rental as at 1 April 2008. The rate per £1 is announced each year by the Scottish Government.

The rate poundage for 2011/2012 is 42.6/£1. Properties with a rateable value of over £35,000 will have a supplement of 0.7/£1 charged.

To give you an indication of your business rates bill for 2011/12, please visit the Scottish government's business rates calculator. This calculator determines gross liability, relief and net liability. Payment of business rates is due in 10 monthly instalments from May to February on the 7th of each month. Alternatively, rates can be paid by two half yearly instalments in June and December.

Any business that has not made the equivalent of a minimum of four monthly instalments (or the first half yearly payment) by 30th September 2011 will be liable to pay the rates in full for the year.

Within the Operational Services section of the Department of Finance and Corporate Services we are constantly looking to improve the service we provide to you. To help us, we conduct an annual customer satisfaction survey. We would be most grateful if you could spare five minutes and complete our 2011 satisfaction survey. The results of our 2010 survey are shown in the document below.

Results of 2010 Business Rates survey (78kb)

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Since December 2005, the administration and collection of East Renfrewshire's business rates has been undertaken by Renfrewshire Council.

Business Rates deferral scheme 2009/2010
On 1 April 2009, most non-domestic (business) rates bills in Scotland increased by 5 per cent. In response to the difficulties facing businesses as a result of the economic crisis, the Scottish Government and all 32 Scottish local authorities implemented a new business rates deferral scheme for 2009/10 to minimise the impact of this increase, help cash flow and provide a "much needed boost" for the Scottish economy.

This scheme allowed businesses to apply in 2009/2010 to spread repayment of part of their 2009/2010 business rates over the next two years.

When do I pay it back?
You will pay back half the deferred amount in 2010/2011 and half in 2011/2012.

Should you default on your payment under the deferral scheme, a final notice will be raised requesting payment in full.

Revaluation
By law, assessors must revalue business properties every five years. New rateable values arising from the most recent valuation took effect from 1 April 2010. You can get more information from www.scotland.gov.uk/revaluation. IRRV(The Institute of Ratings, Revenues and Valuation) Scotland has published helpful information for ratepayers about the revaluation of business rates. Please follow this link for further information.