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Rates on Non Domestic Properties are set nationally but are administered and collected by the Council on the Governments behalf. 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 Secretary of State.
The main reliefs available are:
Empty Property:
Rates are not payable for up to three months on property that is unoccupied. After three months, a charge of 50% of the normal rate applies. However, the 50% charge does not apply to industrial property, listed buildings, property in the possession of certain categorise of trustees, or property with a rateable value of £1,700 or less.
Industrial premises can qualify for empty property relief even when partly occupied.
Charitable Organisations:
Registered charities and other organisations of social benefit – such as sports, theatre, arts club etc, can qualify for both mandatory and discretionary relief of up to 100% of rates liability. Licensed clubs are not necessarily disqualified.
Rural Post Offices/General Stores:
A sole post office or general store in a rural settlement, with a Rateable Value under £6,000, may qualify for 50% mandatory relief. The Rural Settlement list can be viewed at your local council Office.
Disabled Persons Relief:
Premises, in which nursing care is available, can qualify for relief or rates.
Revaluation Transitional Relief:
A scheme is in operation to phase in the effects of the 2000 revaluation. This affects properties whose new values were significantly outwith the Scottish average, whether up or down.
The appropriate adjustment will be shown on your rate bill if your qualify.
The scheme does not apply to the charges set by the Water Authority.
For further information use the "Contact Us" box at the right-hand side of the screen.
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