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Business Rates, also known as Non-Domestic Rates, are a general tax on non-domestic properties. They are charged and collected by councils. The rating year starts on 1 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 2022/23 is 49.8p for properties with a rateable value of under £51,000.  However, an intermediate business supplement of 0.013p will apply to businesses with a rateable value of £51,001 - £95,000 and a large business supplement of 0.026p will apply to properties with a rateable value in excess of £95,001. This supplement is to help subsidise the cost of the Small Business Bonus Scheme.

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.

Contact Information

Business Rates
John Dickie Street
East Ayrshire