Home > Coronavirus/COVID-19 > NON-DOMESTIC RATES RELIEF TO ALLEVIATE THE IMPACT OF COVID-19 ON BUSINESSES

NON-DOMESTIC RATES RELIEF TO ALLEVIATE THE IMPACT OF COVID-19 ON BUSINESSES

Non-domestic rates, also called business rates, are taxes paid on non-domestic properties to help pay for local council services. Non-domestic rates are based on the Rateable Value of a Premises. The Rateable Value is determined by the Scottish Assessors, who are an independent body.

Each year in the budget the Scottish Government sets the tax rate along with any reliefs that may be available. Read more…