Business rates charges
Non-domestic (business) rates charges
The following information is intended only as a guide. You can contact business rates if you require further information.
What are non-domestic (business) rates?
Non-domestic rates are also known as business rates. They are paid on non-domestic properties by all businesses and companies.
The amount you pay is calculated by multiplying the non-domestic (business) rates per pound by the rateable value of the property your business occupies.
The National Business Rate is set by the Scottish Government. Business rates guidance and a calculator are available on the Scottish Business Portal. Whereas the rateable values in Ayrshire are fixed by the Ayrshire Valuation Joint Board.
The poundage rates since 1st April 2017, including the new financial year, are as follows:
Year | Standard Rate | Properties with rateable value > £51,000 | |
Supplement | Combined Rate | ||
2017/18 | £0.466 | £0.026 | £0.492 |
2018/19 | £0.480 | £0.026 | £0.506 |
2019/20 | £0.490 | £0.026 | £0.516 |
| Year | Rateable Value up to £51,000 | Rateable Value from £51,001 to £95,000 | Rateable Value of £95,001 and above |
|---|---|---|---|
| Basic Property Rate (Poundage) | Intermediate Property Rate (Poundage + £0.013) | Higher Property Rate (Poundage + £0.026) | |
| 2020/21 | £0.498 | £0.511 | £0.524 |
| 2021/22 | £0.490 | £0.503 | £0.516 |
| 2022/23 | £0.498 | £0.511 | £0.524 |
Year | Rateable Value up to £51,000 | Rateable Value from £51,001 to £100,000 | Rateable Value of £100,001 and above |
Basic Property Rate (Poundage) | Intermediate Property Rate (Poundage + £0.013) | Higher Property Rate (Poundage + £0.026) | |
| 2023/24 | £0.498 | £0.511 | £0.524 |
Year | Rateable Value up to £51,000 | Rateable Value from £51,001 to £100,000 | Rateable Value of £100,001 and above |
Basic Property Rate (Poundage) | Intermediate Property Rate (Poundage + £0.047) | Higher Property Rate (Poundage + £0.061) | |
| 2024/25 | £0.498 | £0.545 | £0.559 |
We cannot reduce individual rates bills for the non-availability of, non-use of or dissatisfaction with particular services. The amount you have to pay may be reduced, however, subject to eligibility for other relief schemes.
Water and sewerage charges
Water and sewerage charges are not levied by the local authority with respect to non-domestic premises.
A non-domestic customer who is experiencing an operational issue such as loss of water/internal sewer flooding etc should either contact Scottish Water helpline on 0800 0778778 or view their website at www.scottishwater.co.uk.
If a non-domestic customer is billed by a Retailer, also known as a Licensed Provider, and they are unsure who this is (there are now several operating in Scotland), the customer can obtain useful information within the website operated by the Water Industry Commission for Scotland.
Revaluation 2023
Periodically, the valuations of all non-domestic (business) properties are reassessed and given new rateable values. The latest revaluation is effective from 1 April 2023 and all business properties will have had their rateable values reassessed. Further information can be obtained from the Scottish Assessors Association.
You can also check the rateable value of a property on the Ayrshire Valuation Joint Board website. Alternatively, you can phone them on 01292 612221, e-mail assessor@ayrshire-vjb.gov.uk, or write to:
Ayrshire Valuation Joint Board
9 Wellington Square
Ayr KA7 1HL
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