Business rates
Non-domestic rates or business rates are a property based tax
which is charged on non-domestic properties within the Perth and
Kinross area.
The Council collected 97.4% of non domestic rates for the period
1 April 2009 to 31 March 2010.
Rateable value
The calculation of rates depends on the rateable value of the
property which is set by the Tayside Assessor. If you
think your rateable value is too high, you can make an appeal.
Rates reduction
The following types of non-domestic properties may be eligible
for a rates reduction:
- Empty properties
- Premises of a charity or non-profit making organisation
- Properties used for recreational purpose
- Properties where nursing care is provided
- Small businesses
Find out more about
relief and reductions and also how to make an application.
How to make a payment
We offer a variety of
ways to pay your non-domestic rates including including direct
debit, online and internet banking.
Further information
If you require any further information about non-domestic rates,
please telephone 01738 477430 or email localtaxes@pkc.gov.uk.
