Charges

Business Rates Charges for 2011/12

Business Rates/Non Domestic Rates is a tax on business properties and other miscellaneous subjects (for example car parks, bus shelters etc).

The amount you pay is calculated by multiplying the Rateable Value of the property by the National Rates Poundage. (For example: rateable value of 5000, annual charge is 5000 x 0.426 = £2130.00). A Rates Calculator is available on the Scottish Government website.

Rates Calculator

 The Valuation Roll is maintained by the Assessor at Grampian Valuation Joint Board. The rate poundage is set annually by the Scottish Government.

Rate Poundage Figures - 2011/12

• Rateable Value £35,000 or less: 42.6p
• Rateable Value £35,001 or more: 43.3p

All Non-Domestic properties are re-valued every 5 years. The last re-valuation was effective from 1st April 2010 and the next re-valuation will take effect from 1st April 2015.

Charges for Water and Wastewater

Charges for Water and Wastewater are set and collected by Scottish Water for non-domestic properties.