Business rates charges
Business rates, also known as non-domestic rates, are local taxes paid by owners, tenants or occupiers of non-domestic properties. These taxes contribute towards council funding for community services.
Business rates charges for 2025/26
The amount you pay is calculated by multiplying the rateable value of the property by the national rates poundage. For example, if the rateable value is 5,000, the annual charge is 5,000 times 0.498 which equals £2,490.
Rateable value
The rateable value is the valuation set against a non-domestic subject and is broadly based on analysis of annual rental values. This is set by the Assessor.
The valuation roll is maintained by the Assessor at Grampian Assessor and the rate poundage is set annually by the Scottish Government.
Revaluation
The finalised 2023 revaluation values came into force on 1st April 2023 and rateable values may have changed as a result of this. The Assessor is responsible for revaluation, if you have any query regarding your rateable value please visit Grampian Assessor for further information.
Rate poundage figures for 2025/26
The rate poundage figures are:
- 49.8 pence for a rateable value of £51,000 or less
- 55.4 pence for a rateable value of £51,001 to £100,000
- 56.8 pence for a rateable value of £100,001 or more
View the Scottish Government's guidance and calculate your business rates.
Charges for water and wastewater
Charges for water and wastewater are set and collected by Scottish Water for non-domestic properties.