Information on business rates, including details of rates and how they are set, how to make account enquiries, information on annual notifications and rate reductions.

Business rates, also known as Non-Domestic Rates, is a tax on the occupation of a business property.

New businesses must apply to the council for a valuation of their property and to set up a new business rate account.

The Assessor determines the rateable value of your property. For this purpose the Assessor works independently of the Council. The value represents the rent at which the property might reasonably be expected to be let each year.

Your rates charge is worked out by multiplying the rateable value by the National Non-Domestic rate of 40.7p. This rate is fixed by the Government.

For properties with a rateable value of over £35,000 there will be an additional supplement of 0.7p on the National Non-Domestic Rate in 2010/11.

• Business Rates - How and When to Pay
  Information for people who are required to pay business rates, and how to pay.
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• Business Rates - Reductions
  Business owners may be eligible for reductions in their business rates. The Council provides advice on eligibility for rate reductions and will provide application forms and process applications for reductions.
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• Business Rates - Calculation
  How business rates are calculated for a property (valuation) and how to appeal against a valuation.
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• Renewable Energy Generation Relief Scheme 2010-2011
  The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 (SSI 2010/44).
  Find out more...