Renfrewshire Council

Calculate your business (non-domestic) rates

How business (non-domestic) rates are calculated, how to get an estimation of your business rates bill, the rates in pence per pound for 2022 to 2023 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 2015 and other factors such as property size and usage. The rate per £1 is announced each year by the Scottish Government.

To get an indication of your business rates bill for 2022 to 2023, 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 five years. New rateable values arising from the most recent valuation took effect from 1 April 2017.

See the ways you can pay your business rates.


Rates charges (pence per pound) from 2023 to 2020


Rates charges (pence per pound) from 2021 to 2023
Rateable value2022 / 20232021 / 20222020 / 2021
Rateable value up to £51,00049.8p49.0p49.8p
Between £51,001 and £95,00051.1p50.3p51.1p
Over £95,00052.4p51.6p52.4p

Rates charges (pence per pound) from 2020 to 2017


Rates charges in pence from 2017 to 2018
Rateable value2019 / 20202018 / 20192017 / 2018
Rateable value up to £51,00049.0p48.0p46.6p
Over £51,00051.6p50.6p49.2p

Rates charges (pence per pound) from 2010 to 2017


Rates charges in pence from 2017 to 2018
Rateable value2016 / 2017 2015 / 2016 2014 / 20152013 / 20142012 / 20132011 / 20122010 / 2011
Rateable value up to £35,00048.4p48.0p47.1p46.2p45.0p42.6p40.7p
Over £35,00051.0p49.3p48.2p47.1p45.8p43.3p41.4p
Additional health supplement rateable value over £300,000  13.0p13.0p9.3p