Calculating business rates
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 her 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 2020/21, use the Scottish Government's Business Rates calculator. This calculator determines gross liability, relief and net liability.
Details of current and previous years' rate poundages are shown in the tables below.
Non-domestic rates charge (pence per pound) | 2020/21 |
Rateable value up to £51,000 | 49.8p |
Between £51,001 and £95,000 | 51.1p |
Over £95,000 | 52.4p |
Non-domestic rates charge (pence per pound) | 2019/20 | 2018/19 | 2017/18 |
Rateable value up to £51,000 | 49.0p | 48.0p | 46.6p |
Over £51,000 | 51.6p | 50.6p | 49.2p |
Non-domestic rates charge (pence per pound) | 2016/17 | 2015/16 | 2014/15 | 2013/14 | 2012/13 | 2011/12 | 2010/11 |
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 RV over £300,000 |
|
| 13.0p | 13.0p | 9.3p |
|
|
Payment of business rates is normally due in 10 monthly instalments from May to February on the 7th of each month. Due to Coronavirus payments for 2020/21 are due in 8 monthly instalments from August to March. Alternatively, rates can be paid by two half yearly instalments, normally in June and December. For 2020/21 the half yearly payments are due in August and February.
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.
Business rates calculator
Business rates relief including coronavirus rates relief
