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How business rates are calculated

Business rates are calculated by multiplying an estimate of annual rent a property could generate (rateable value) by a national non-domestic rate set by the Scottish Government.

The national non-domestic rate is currently 48p. Properties with a rateable value of over £51,000 pay an an additional 2.6p on top of the national non-domestic rate.

The Scottish Government's Business Rates Calculator gives an estimate of the business rates you'll pay. 

Estimate your business rates

Your rateable value

The Assessor for Dumfries and Galloway maintains a list (known as the Valuation Roll) of all business properties, their rateable values and details of owners/occupiers for this region.

Find your rateable value online

Valuation appeals

New owners, tenants or occupiers may appeal within 6 months of acquiring an interest in a property and where the Assessor alters the Valuation Roll (by making a new entry or changing the value) the appeal must be lodged within 6 months of the date of the Valuation Notice.

Appeals may be lodged at any time on the grounds of error or in the event of a material change of circumstances

Find out about lodging an appeal

Most appeals are settled amicably between the Assessor and the ratepayer or appointed agent. If a settlement can't be achieved then the appeal is heard by an independent Valuation Appeal Committee.

Page last updated: 11/12/2018
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