Finance Service

NON-DOMESTIC RATES

Rates are a general tax on non-domestic property which is charged and collected by Councils. The rating year starts on 1st April and annual bills are issued to ratepayers during that month.

The amount of Non-Domestic Rates you pay is calculated by multiplying the rateable value placed on your property by the Assessor by the rate per £ announced each year by the Scottish Government.

The Non-Domestic Rates poundage for 2010/11 is 40.7p. However, a supplement of 0.7p will apply to properties with a rateable value in excess of £35,000. This supplement is to subsidise the cost of the Small Business Bonus Scheme.

Scottish Water is responsible for charging Water and Sewerage rates and their bills are issued separately from the Councils.