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 2026/27
The amount you pay is calculated by multiplying the rateable value of the property by the national rates poundage (the amount charged per £1 of rateable value).
For example, if the rateable value is £5,000, the annual charge is 5,000 times 0.481 which which means a gross annual rates charge of £2,405.
Rateable value
The rateable value is the valuation set against a non-domestic property and is broadly based on analysis of annual rental values.
The valuation roll is maintained by the Assessor at Grampian Assessor and the rate poundage is set annually by the Scottish Government.
Revaluation
A revaluation is a review of all non-domestic rateable values carried out by the Assessor. The finalised 2026 revaluation values came into force on 1st April 2026.
If you have any query about your rateable value please visit Grampian Assessor for more information.
Rate poundage figures for 2026/27
The rate poundage (amount charged per £1 of rateable value) figures are:
- 48.1 pence for a rateable value of £51,000 or less
- 53.5 pence for a rateable value of £51,001 to £100,000
- 54.8 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.