Charges

What is Business Rates -

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 2017/18

The amount you pay is calculated by multiplying the Rateable Value of the property by the National Rates Poundage. (For example: rateable value of 5,000, annual charge is 5,000 x 0.466 = £2,330.00).

Rateable Value

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.

The rate poundage is set annually by the Scottish Government.

Rate Poundage Figures - 2017/18

  • Rateable Value £51,000 or less: 46.6p
  • Rateable Value over £51,001: 49.2p

Business Rates guidance and Calculator 

Charges for Water and Wastewater

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

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