How business rates are calculated
Business rates are calculated by multiplying an estimate of annual rent a property could generate (rateable value) by a national non-domestic rate set by the Scottish Government.
The national non domestic rate is 49.8p for 2023/24. Properties with a rateable value between £51,001 and £100,000 pay a supplement of 1.3p making the poundage 51.1p. properties with an RV over £100,000 pay a supplement of 2.6p making the poundage 52.4p.
The Scottish Government's Business Rates Calculator gives an estimate of the business rates you'll pay.
The Scottish Government web site provides information on the following:-
- non-domestic (business) rates legislation
- general business rates guidance
- information of business rates appeals
- information on business rates relief's
- a business rates calculator
- the business rates roadmap and key dates to 2025 for changes
- a link to the Scottish Assessors Association Portal
- details of the Barclays review
Your rateable value
The Assessor for Dumfries and Galloway maintains a list (known as the Valuation Roll) of all business properties, their rateable values and details of owners/occupiers for this region.
New owners, tenants or occupiers may appeal within 6 months of acquiring an interest in a property and where the Assessor alters the Valuation Roll (by making a new entry or changing the value) the appeal must be lodged within 6 months of the date of the Valuation Notice.
Appeals may be lodged at any time on the grounds of error or in the event of a material change of circumstances:
Most appeals are settled amicably between the Assessor and the ratepayer or appointed agent. If a settlement can't be achieved then the appeal is heard by an independent Valuation Appeal Committee.