Calculate your business (non-domestic) rates
How business (non-domestic) rates are calculated, how to estimate your business rates bill, the rates in pence per pound for 2023 to 2024 and previous tax years.
How business (non-domestic) rates are calculated
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, which is their estimate of the rental value of the property on 1 April 2023 and other factors such as property size and usage. The rate per £1 is announced each year by the Scottish Government.
How to estimate your business rates bill
To get an indication of your business rates bill for 2023 to 2024, use the Scottish Government's Business Rates calculator. This calculator determines gross liability, relief and net liability.
By law, assessors must revalue business properties every three years. New rateable values arising from the most recent valuation took effect from 1 April 2023.
See the ways you can pay your business rates.
Rates charges (pence per pound) 2023 / 2024
| Rateable value | Rates charge (pence per pound) |
|---|---|
| Up to £51,000 | 49.8p |
| Between £51,001 and £100,000 | 51.1p |
| Over £100,000 | 52.4p |
Rates charges (pence per pound) from 2020 to 2023
| Rateable value | 2022 / 2023 | 2021 / 2022 | 2020 / 2021 | |
|---|---|---|---|---|
| Up to £51,000 | 49.8p | 49.0p | 49.8p | |
| Between £51,001 and £95,000 | 51.1p | 50.3p | 51.1p | |
| Over £95,000 | 52.4p | 51.6p | 52.4p |
Rates charges (pence per pound) from 2017 to 2020
| Rateable value | 2019 / 2020 | 2018 / 2019 | 2017 / 2018 |
|---|---|---|---|
| Rateable value up to £51,000 | 49.0p | 48.0p | 46.6p |
| Over £51,000 | 51.6p | 50.6p | 49.2p |
Rates charges (pence per pound) from 2010 to 2017
| Rateable value | 2016 / 2017 | 2015 / 2016 | 2014 / 2015 | 2013 / 2014 | 2012 / 2013 | 2011 / 2012 | 2010 / 2011 |
|---|---|---|---|---|---|---|---|
| Rateable value up to £35,000 | 48.4p | 48.0p | 47.1p | 46.2p | 45.0p | 42.6p | 40.7p |
| Over £35,000 | 51.0p | 49.3p | 48.2p | 47.1p | 45.8p | 43.3p | 41.4p |
| Additional health supplement rateable value over £300,000 | 13.0p | 13.0p | 9.3p |
Business rates calculator
Pay your business rates
