What business rates are
Business rates are a tax on non-domestic properties (buildings that people do not live in), such as:
- shops
- offices
- restaurants
- warehouses
- factories.
Find out how business rates are calculated (mygov.scot website).
Who must pay them
You’ll probably need to pay business rates if you use a building, or part of a building, for:
- business purposes
- other non-domestic purposes, such as education, social care, or waste management.
The Scottish Government has an online calculator for estimating your yearly business rates bill (mygov.scot website).
What you need to do
Find out how to:
- pay your business rates
- apply for business rates relief
- appeal a business rates decision
- pay your Business Improvement District (BID) levy for Paisley town centre
- register for e-billing for business rates
- tell us about a change of ownership for business rates
- tell us about a change of tenancy for business rates
- contact us about business rates.
General Transitional Relief
Your property's rateable value may have changed on 1 April 2026. We will have automatically awarded General Transitional Relief on your account where any increase in your gross bill is more than the maximum increases for 2026–27 listed below:
| Rateable value range | Transitional Relief band | 2026–27 | 2027–28 | 2028–2029 |
|---|---|---|---|---|
| £0 to £20,000 | Small | 15% annual cap | 40.3% cumulative cap | 93.6% cumulative cap |
| £20,001 to £100,000 | Medium | 30% annual cap | 87.2% cumulative cap | 27.6% cumulative cap |
| Over £100,000 | Large | 50% annual cap | 162.5% cumulative cap | 459.1% cumulative cap |