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.