Non-Domestic Rates Annual Bills 2024/25

Why has my bill gone up?

There are a couple of reasons why your bill has increased for financial year 2024/25:

* Properties with a ratable value of £51,001 and £95,000 will see the rate poundage (set by Scottish Government) used when calculating the annual charge increased to 54.5p. Properties with a ratable value of over £95,000 will see the rate poundage used when calculating the annual charge increased to 55.9p.

* In 2023 the Scottish Government gave powers for Local Authorities to develop their own policy on charging and reliefs available for empty properties within Non Domestic rates. On 03/10/2023 The Councils Communities Committee agreed a new Non Domestic Rates relief policy to take effect from 01/04/2024.

What is an empty building and what are the changes to the Empty property relief?

An empty property is a property that is no longer actively being used for its intended purpose. For accounts which were in receipt of either 100% or 10% relief prior to 1^st April 2024 you will receive the following periods of new relief: 

Previously 100% Relief  

50% 3 months relief (1^st April 2024 - 30^th June 2024) 

10% 9 months relief (1^st July 2024 - 31^st March 2025) 

0% (1^st April 2025 - ongoing)

Previously 10%  

10% 9 months relief (1^st April 2024 - 31^st December 2024) 

0% (1^st January 2025 - ongoing)

Will there be any 2024/25 Transitional Relief available?

Yes, properties affected by the 2023 revaluation may be entitled to further Transitional Relief.  For the financial year 2024/25 the following limits will apply to the increase in gross charges.

Am I still entitled to receive relief from the Small Business Bonus Scheme?

The qualifying criteria for receiving relief from the Small Business Bonus Scheme remains the same as financial year 2023/24 - To check the thresholds, please refer to our website.

For those negatively affected by the changes in financial year 2023/24 Small Business Bonus Scheme Transitional Relief will still apply. In financial year 2024/25 business impacted with the change in 2023/24 will see their bill capped at £1200.    

I think I may be entitled to an existing rates relief; how do I apply for this?   

Information on business rates reliefs and application forms are available on our website.

Are there any limits on the amount of Relief I can receive?

There are certain non-domestic rates reliefs that are capped by subsidy control requirements (previously de minimis state aid) on any minimal financial assistance received by ratepayers.  From 01 April 2023 Section 36 of the Subsidy Control Act 2022 caps this assistance at £315,000 over the most recent 3 financial years.

The Reliefs that are currently affected by these subsidy control requirements are:

* Renewable Energy Relief

* Telecommunication New Fibre Infrastructure Relief

* Rural Relief

* Day Nursery Relief

* Small Business Bonus Scheme and Parks

For further information on the subsidy control requirements please contact the Non-Domestic Rates Department on 030 33 33 3005 (Option 3). 

I have already advised you of a change to my account, why does my annual bill not show this?  

The information for the bills was extracted from our database on 22 March 2024 to allow for printing. If you reported a change on or after this date an amended bill will be issued to you shortly.  

What sort of changes do I have to tell you about?  

You must tell us:

*  If you become liable for or cease to be liable for a commercial/rateable property.

*  If your property becomes unoccupied/business ceases to trade. 

*  If your contact details change.

*  If you become entitled to or cease to be entitled to a rates reduction.

*  If you receive small business bonus reduction and you become liable for another property it can affect the amount of relief, you are entitled to.  

You must tell us about these changes even if you currently receive 100% relief. Failure to do so could result in your having to repay any award.  

To report any change of circumstances or apply for relief please provide your details via the online form on our website. You will continue to be billed until you advise us of any changes.   

Can I pay by direct debit?  

Yes. Direct debit is a convenient way to pay and ensures that you can spread your payments. You can set up your direct debit online.

I want to change my direct debit bank account details, how can I do this?

In order to amend your direct debit for Non-Domestic Rates you can change the details at your bank and they will notify us via the Automated Direct Debit Amendment and Cancellation Service or you can complete a new DD instruction online. Alternatively, you can call 030 33 33 3005 (option 3) and we can do this for you over the telephone. 

How else can I pay my bill?

Internet banking-Bank account number: 15084819, Sort Code: 83-18-06.  Please quote your full 8 or 12 digit account reference followed by the postal code of your business. (i.e. 12345678DG11AA) and email financeincome@dumgal.gov.uk to confirm your remittance.

Online payments - please visit here to make payments online.  If paying online, please ensure you choose the correct year from the drop down list.

Automated Telephone payments - call 01387 273003 - 24 hours per day.

By credit or debit card - phone 030 33 33 3005 (option 3) and speak to a member of staff. Please note that the non-domestic rate lines do get very busy following the annual bills being issued.

By post - you can post cheques made payable to "Dumfries and Galloway Council" (with your account reference quoted on the back) to Dumfries and Galloway Council, Revenue Services, PO Box 9089, Dumfries, DG1 9EB.

I want to dispute my entry in the Valuation Roll how do I do this?   

Appeals against the entry in the Valuation Roll must be made within certain time limits, usually 6 months from the date of your notification, but the Assessor may consider them out with this deadline in certain circumstances.   

You can lodge an appeal online via the Scottish Assessors Association (SAA) Web Portal (https://www.saa.gov.uk/non-domestic-valuation/the-valuation-roll/valuation-appeals/)   

Appeals can also be made in writing or by e-mail to the Assessor, Council Offices, Militia House, Dumfries, DG1 2HR. Email: assessor@dumgal.gov.uk  

I have lodged a rateable value appeal with the Assessor, do I still need to make payment of my business rates?   

Yes, payment should be made in accordance with your most recent bill until you are advised otherwise.    

How can I find out the rateable value of other Non-Domestic Rates properties in Scotland?   

The Scottish Assessors Association website shows rateable values for all non-domestic properties except those specifically excluded by law. You can search it at www.saa.gov.uk  

Who can assit me if I am struggling to pay my bill?

If you are worried about or struggling with debt issues, confidential help and advice is available from Dumfries and Galloway Citizens Advice Service.  If you wish to contact them please visit their website www.dagcas.org/