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Business rates, also known as non-domestic rates, is 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.

Scottish Water is responsible for charging water and sewerage rates. You will receive this bill separately from your Council business rates bill.

The amount you pay is calculated by multiplying the rateable value placed on your property by the Assessor by the rate per pound announced each year by the Scottish Government.

How business rates are calculated

The 2023/24 Non-Domestic Basic Property Rate (‘poundage’) is set at 49.8 pence, the same rate as last year.

Two additional rates are levied on properties with a rateable value:

  • over £51,000 (51.1 pence – the Intermediate Property Rate)
  • £100,000 (52.4 pence – the Higher Property rate), up from £95,000 in 2022/23

The Scottish Government's Business Rates Calculator gives an estimate of the business rates you will pay.

The Scottish Government website provides the following information:

  • business rates legislation
  • general business rates guidance
  • business rates appeals
  • business rates reliefs
  • business rates calculator
  • business rates roadmap and key dates to 2025 for changes
  • link to the Scottish Assessors Association Portal
  • details of the Barclays review

Find out more at Scottish Government: Non-domestic rates.

Your rateable value

The Assessor for Ayrshire maintains a list known as the Valuation Roll. It lists all business properties, their rateable values and details of owners/occupiers for this region.

Find your rateable value online at Scottish Assessors Association: Ayrshire

Non-Domestic (Business) Rates - Revaluation 2023

Ayrshire Valuation Joint Board (AVJB) Briefing

Non-Domestic Rating - Revaluation 2023 - Draft Values

All non-domestic properties, other than those excluded by legislation, will be revalued on 1 April 2023.

This means that the fourteen Assessors across Scotland will set new Net Annual and Rateable Values for all such non-domestic properties in their areas based on rental levels as at 1 April 2022. This is the first non-domestic revaluation since 1 April 2017, with revaluations scheduled to take place every three years following the forthcoming revaluation on 1 April 2023.

The combined draft Valuation Rolls will be published on the Scottish Assessors Association's website on 30 November 2022. Draft valuation notices will be issued to proprietor/tenant/occupiers following the publication of the draft roll showing the Net Annual and Rateable Value provisionally set to take effect from 1 April 2023 for each property.

The draft valuation notice is not a rates bill and the value may change prior to the final Valuation Roll being published on 1 April 2023. A final valuation notice will be issued in March 2023 and this will contain the final Rateable Value that non-domestic rates bills will be based on.

The draft valuation notice contains information on how to make contact with the Assessor's office should this be required. The Assessor for Ayrshire can be contacted by telephoning 01292 612000 or emailing assessor@ayrshire-vjb.gov.uk.

Non-domestic rates bills are sent by the relevant billing authority who will use the final Rateable Value to arrive at the bill for the financial year 2023/24. Bills are calculated by multiplying the Rateable Value by a rate set by the Scottish Government known as the 'poundage'.

Publication of businesses receiving rates relief

From 1 April 2021, all businesses that are in receipt of any form of non-domestic rates relief will be published online. This publication is to increase transparency around the use of public funds through non-domestic relief awards.

Relief recipients

Download a list of the non-domestic rates relief recipients (Excel 290 KB).

Useful links

You can find more information about business rates on the following websites:

Contact Information

 

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