Non-Domestic Rates Annual Bills 2023/24
Your 2023/24 Non-Domestic Rates bill is being prepared and should be delivered on or shortly after 11 April 2023. Please find answers to the most commonly asked questions below.
Why has my bill gone up?:
There are a couple of reasons why your bill has increased for financial year 2023/24:
- The Assessors have completed a Revaluation on the rateable values for all Non-Domestic properties from 01 April 2023.
- There is no Retail, Hospitality, Leisure and Aviation Relief available for financial year 2023/2024. This was a fund provided by The Scottish Government to help businesses during their recovery following the Covid19 Pandemic. This scheme ended on 30 June 2022.
Due to The Assessors revaluation will there be any Transitional Relief available?
Yes, properties affected by the revaluation may be entitled to some Transitional Relief. Unfortunately, it has not been possible to reflect this on initial bills. If you qualify, we will send you an amended bill around August 2023. In the meantime you can continue to pay the same instalments as financial year 2022/2023 rather than in accordance with your new bill.
Am I still entitled to receive relief from the Small Business Bonus Scheme?
The qualifying criteria for receiving relief from the Small Business Bonus Scheme is changing.
From 01 April 2023 you will qualify for 100% relief on a property with a rateable value of £12,000 or less. For properties with a rateable value of £12,001 to £15,000, relief will be tapered.
For those negatively affected by these changes there will be Transitional Relief available. Unfortunately, it has not been possible to reflect this on the initial bills. To apply for this relief please complete an application form by visiting our website. Once this relief has been applied to your account an amended account will be issued around August 2023.
I think I may be entitled to an existing rates relief; how do I apply for this?
Information on business rates reliefs and application forms are available on our website
Are there any limits on the amount of Relief I can receive?
There are certain non-domestic rates reliefs that are capped by subsidy control requirements (previously de minimis state aid) on any minimal financial assistance received by ratepayers. From 01 April 2023 Section 36 of the Subsidy Control Act 2022 caps this assistance at £315,000.00 over the most recent 3 financial years.
The Reliefs that are currently affected by these subsidy control requirements are:
- Renewable Energy Relief
- Telecommunication New Fibre Infrastructure Relief
- Rural Relief
- Day Nursery Relief
- Transitional Relief
For further information on the subsidy control requirements please contact the Non-Domestic Rates Department.
I have already advised you of a change to my account, why does my annual bill not show this?
The information for the bills was extracted from our database on 25 March 2023 to allow for printing. If you reported a change on or after this date an amended bill will be issued to you shortly.
What sort of changes do I have to tell you about?
We need to know:
- If you become liable for or cease to be liable for a commercial/rateable property.
- If your property becomes unoccupied.
- If your contact details change.
- If you become entitled to or cease to be entitled to a rates reduction.
- If you receive small business bonus reduction and you become liable for another property it can affect the amount of relief, you are entitled to.
You must tell us about these changes even if you currently receive 100% relief or exemption. Failure to do so could result in your having to repay any award.
To report any change of circumstances or apply for relief please provide your details via the online form on our website. You will continue to be billed until you advise us of any changes.
Can I pay by direct debit?
Yes. Direct debit is a convenient way to pay and ensures that you can spread your payments. You can set up your direct debit online.
I want to change my direct debit bank account details, how can I do this?
In order to amend your direct debit for Non-Domestic Rates you can change the details at your bank and they will notify us via the Automated Direct Debit Amendment and Cancellation Service or you can complete a new DD instruction online.
Alternatively, you can call 0303 333 3005 (Option 3) and we can do this for you over the telephone.
How else can I pay my bill?
Internet banking-Bank account number: 15084819, Sort Code: 83-18-06. Please quote your full 8 or 12 digit account reference followed by the first 5 digits of your company name, or, if a sole trader surname (i.e. 12345678SMITH) and email email@example.com to confirm your remittance.
Online payments - please visit here to make payments online. If paying online, please ensure you choose the correct year from the drop down list.
Automated Telephone payments - call 01387 273003 - 24 hours per day.
By credit or debit card - phone 0303 333 3005 (option 3) and speak to a member of staff. Please note that the non-domestic rate lines do get very busy following the annual bills being issued.
By post - you can post cheques made payable to "Dumfries and Galloway Council" (with your account reference quoted on the back) to Dumfries and Galloway Council, Revenue Services, PO Box 9089, Dumfries, DG1 9EB.
I want to dispute my entry in the Valuation Roll how do I do this?
Appeals against the entry in the Valuation Roll must be made within certain time limits, usually 6 months from the date of your notification, but the Assessor may consider them out with this deadline in certain circumstances.
You can lodge an appeal online via the Scottish Assessors Association (SAA) Web Portal (https://www.saa.gov.uk/non-domestic-valuation/the-valuation-roll/valuation-appeals/)
Appeals can also be made in writing or by e-mail to the Assessor, Council Offices, Buccleuch St, Dumfries, DG1 2AD. Email: firstname.lastname@example.org
I have lodged a rateable value appeal with the Assessor, do I still need to make payment of my business rates?
Yes, payment should be made in accordance with your most recent bill until you are advised otherwise.
How can I find out the rateable value of other Non-Domestic Rates properties in Scotland?
The Scottish Assessors Association website shows rateable values for all non-domestic properties except those specifically excluded by law. You can search it at www.saa.gov.uk