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Business rates


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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.

 

Last updated | 30/04/2010

   

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Local Taxes 
Pullar House 
35 Kinnoull Street 
Perth PH1 5GD