Business rates
Business Rates, also known as Non-Domestic Rates, are a general tax on non-domestic properties. This 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 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 Business Rates poundage for 2012/13 is 45p. However, a supplement of 0.8p 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.
Retail properties licensed to sell alcohol and tobacco, with a Rateable Value equal to or in excess of £300,000, will be charged an additional Public Health Supplement of 9.3p in the £ for 2012/13. This figure will rise to 13p for 2013/14 and 2014/15.
An opt-in Rates Deferral Scheme is available for 2012/13. Under the Scheme ratepayers will be able to defer part of the increase in their 2012/13 rates bill until 2013/14 and 2014/15. In practice the deferred amount will be equal to 3.2% of the full 2012/13 bill, which will be repaid half in 2013/14 and half in 2014/15.
All rates are payable by 10 monthly instalments, from May to February, due on the 7th of the month. Alternatively you can pay by two half yearly instalments at the end of June and December.
Scottish Water is responsible for charging Water and Sewerage rates. You will receive this bill separately from your Council business rate bill.
Business Rates
PO BOX 13
John Dickie Street
Kilmarnock
East Ayrshire
KA1 1BY