Frequently Asked Questions

Why do I have to pay Non Domestic Rates?

Non Domestic Rates are a charge on properties not in domestic use.

Non Domestic Rates is collected by the local authority on behalf of the Scottish Government and all monies collected are passed to a central "pool", for redistribution to each Local Authority on a "needs" basis. This means that Local Authorities may receive a share which can be less than or greater than, the amount which was collected in the previous financial year.

Who has to pay Non Domestic Rates?

You may have to pay business rates if you're the owner, tenant or occupier of a non-domestic building, or use part of a building for business purposes. They're charged on most non-domestic and commercial properties, including:

• Shops

• Offices

• Pubs and hotels

• Warehouses

• Factories

Who determines what is a Non Domestic Rates property?

It is the Assessor who determines the classification of properties as to whether they are domestic and/or non-domestic.

The Assessor is responsible for preparing the Valuation Roll for Non Domestic Rates and the Valuation List for Council Tax.

Further information with regard to Non Domestic Rating can be obtained at the Scottish Assessors Portal

How much do I have to pay?

To find out how much you have to pay go to the Business rates guidance and calculator on the Scottish Business Portal

When can I pay my rates?

Rates are normally payable by 10 instalments from May to February in any financial year. If paying by a single lump sum, this must be made on or before 30 September in that year. If a bill is issued during the financial year, the amount of instalments will reduce.  For example, if it is issued in June, there will be 8 instalments from July to February. Where it is issued after 31 December, the amount payable is due in a single instalment within fourteen days.

What should I do if I think the charge is incorrect?

If you think the rateable value is incorrect, please see our "Non Domestic Rates Appeals" section for further information. If you think your liability is incorrect please complete our Contact Us form.

I have changed my bank details. What should I do?

If you have recently changed your bank details you can amend your direct debit details on your account via the self-service facility available.

My account is in credit. Can I have my money back?

If your account is in credit we will normally return the overpaid amount to your bank account if we hold your details or issue a cheque if no details are available. You can also request the overpayment to be transferred to credit another liability you may have with us. Alternatively you can submit a refund request via the Contact Us form available.

Note: As a matter of course we will check to see if you have any other accounts outstanding to the Council. If you have we may take all or part of your refund to pay these accounts.

How should I notify you of a change in circumstances?

Please advise of any change in circumstance either by completing our Contact Us form, or  through our Change of Occupancy form.

Do I pay for waste and water charges on a business property?

Yes, the property is liable for water and/or waste water charges. However since 1996 the Local Authority do not collect these charges for business premises. The charges are issued directly from Licensed Provider e.g. Business Stream. Any queries regarding water or waste water services/charges should be made direct to your Licensed Provider. Please see Scotland On Tap for further information.

Do I need to pay rates if I work from home?

If you work from home you may have to pay business rates on the part of your property that you use for business purposes. This depends on the degree of business use and whether your local assessor has given a rateable value to a part of your home. You may still have to pay Council Tax on the rest of your home.

You're more likely to have to pay business rates if a room is used exclusively for business, or has been modified such as a workshop.

Renting out part or all of your home to private tenants is not normally considered business use.

Contact your local assessor if you're not sure if you should be paying business rates.

What is the definition of a payday lender?

Payday lending" means, in the course of a business involving lending, the making of, or advertising the availability of, loan agreements in relation to which the credit provided is to be repaid or substantially repaid over a period that does not exceed twelve months and being loan agreements with an annual percentage rate of interest equal to or exceeding 100%. Further information on this is available on the legislation for the The Non-Domestic Rates (Levying) (Scotland) Regulations 2014.