Non-domestic rates charges - what you pay

A number of things determine what the annual rates bill will be for your property:

• each year the Scottish Government sets the property rates (sometimes known as poundages) that will apply for the new financial year

• In 2024/25 there are three property rates:

  • the Basic Property Rate of 49.8p applies if your rateable value is £51,000 or less

  • the Intermediate Property Rate of 54.5p applies if your rateable value is between £51,001 and £100,000

  • the Higher Property Rate of 55.9p applies if your rateable value is over £100,000

• the relevant property rate is multiplied by your rateable value, which produces your rates charge for this year

• we then deduct any reliefs that you have been awarded and this determines the amount of your bill for this year.

Visit the mygov.scot website for more information and a quick rates calculator.

Annual business rates bills are issued in April for the period from 1 April to 31 March. Payments are due by 10 monthly instalments (7 May to 7 February). The non-domestic rates team can provide:

• bills in a different format or language

• balance and account information

• guidance on reliefs available

The Scottish Assessors Association holds details on rateable values and how these are set.

Visit Water Industry Commission for Scotland for information on non-domestic water and waste water charges (charged separately by your chosen provider).