Business rates charges
Due to significant and complex changes to rating regulations, which came into force on 1st April 2023, the issue of annual rates bills has been delayed. We anticipate these will be issued towards the end of May 2023.
Business rates, or non-domestic rates, is a form of local taxation in which owners, tenants or occupiers of non-domestic subjects make contributions towards council funding, to enable us to provide services to the community.
Business rates charges for 2023/24
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 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.
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 2023/24
The rate poundage figures are:
- 49.8 pence for a rateable value of £51,000 or less
- 51.1 pence for a rateable value of £51,001 to £100,000
- 52.4 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.