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Non-domestic rates

Non-domestic rates online services and application forms

There are now a range of non-domestic rates services available online. Please select one of the options below:

Non-domestic rates charges

Find out information regarding what non-domestic rates are and who pays them.

Key information on Land and Buildings Transaction Tax (LBTT)

Commercial lease tenants - depending on your lease terms, you may need to submit a tax return and pay Land and Buildings Transaction Tax (LBTT) to Revenue Scotland.