Non-Domestic Rates FAQs - Account Enquiry Additional Charges

Why am I charged a Public Health Supplement?

The Scottish Government introduced these Regulations from 1st April 2012.

If your property has a rateable value of £300,000 or more and there is a license to sell alcohol and registration to sell tobacco you will also be liable to pay the Public Health Supplement for 2014/2015 of 13 pence. The Public Health Supplement is in addition to the standard poundage rate and the Large Business Supplement.  The supplement ended on 31st March 2015 and is no longer charged.

Why am I charged a Large Business Supplement?

Properties with a rateable value of less than £18,000 can benefit from Small Business Bonus Scheme whereas large properties with a rateable value over £51,000 will be subject to a Large Business Supplement.

Larger businesses will continue to subsidise the cost of the Small Business Bonus Scheme by a supplement to the rate poundage for all subjects with a Rateable Value above £51,000. 

In 2013/14 this supplement was 0.9p on the rate poundage of 46.2p i.e. a total rate poundage of 47.1p 

For 2014/15 the supplement was 1.1p on the rate poundage of 47.1p i.e. a total rate poundage of 48.2p.

For 2015/16 the supplement was 1.3p on the rate poundage of 48.0p i.e. a total rate poundage of 49.3p.

In 2016/17 the supplement is 2.6p on the rate poundage of 48.4p i.e. a total rate poundage of 51.0p.

In 2017/18 the supplement is 2.6p on the rate poundage of 46.6p i.e. a total rate poundage of 49.2p

Do I pay for water and waste water charges on a business property?

Yes, the property is liable for water and/or waste water charges. However since 1996 the Local Authority do not collect these charges for business premises.   The charges are issued directly from Licensed Provider e.g Business Stream. Any queries regarding water or waste water services/charges should be made direct to your Licensed Provider. Please see http://www.scotlandontap.gov.uk/ for further information.

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