Business Rates

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 2016/17 is 48.4p. However, a supplement of 2.6p 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.

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
PO BOX 13
John Dickie Street
Kilmarnock
East Ayrshire
KA1 1BY
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