The amount of Non Domestic Rates due is determined by multiplying the Rateable Value for the property contained within the Valuation Roll by the Rate Poundage in respect of that financial year.
The Rateable Value is determined by the Local Assessor and entered onto the Valuation Roll.
The Rate Poundage is determined by the Scottish Government each financial year/annually.
The Rate Poundage set for Financial Year 2025/26 is 49.8 pence per pound.
This is unchanged from financial year 2024/25.
In addition to this, a supplement applies where the rateable value exceeds £51,000:
- For properties with a Rateable Value over £51,000 but not exceeding £100,000 this supplement is 5.6 pence (giving an an overall poundage payable of 55.4 pence per pound)
- For properties with a Rateable Value exceeding £100,000 this supplement is 7.0 pence (giving an an overall poundage payable of 56.8 pence per pound)
The Scottish Government have a business rates calculator which you can use to estimate your Non Domestic Rates charge.
Last modified on 26 March 2025
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