Non-Domestic Rates is a tax on properties not in domestic use, e.g. hotels, offices, public houses, schools and shops. The amount you pay is calculated by multiplying the Rateable Value of your property by the National Rate Poundage set by Scottish Ministers.
The 2008-09 National Rate Poundage is 45.8 pence. In addition a supplementary levy of 0.4 pence is levied on all properties with a rateable value exceeding £29,000, which increases the rates poundage charged on them to 46.2 pence.
A Valuation Roll containing the rateable value of each property in non-domestic use is maintained by The Grampian Assessor. The rateable value of your property is determined by the Assessor on the basis of its rental value. You can inspect your property's rateable value online by clicking here to access the Assessor's online Valuation Roll search facility.
There are a number of reliefs which may reduce the amount of Non-Domestic Rates you pay. Please use the right hand links to find out more about these reductions.
A revaluation of all non-domestic properties came into effect on 1st April 2005. In order to assist those most affected by this revaluation, the impact of it being phased-in over a three-year period by means of Transitional Arrangements.