Business rates
Non-Domestic Rates or Business Rates are a property based tax. Rates are charged on all non-domestic properties.
The calculation of rates depends on the Ratable Value of the property which is set by the Assessor.
We accept payments of Non-Domestic Rates by a number of methods.
If the Non-Domestic property is:
- empty
- the premises of a charity or non-profit making organisation
- used for recreational purpose
- where nursing care is provided
- a small business
then it may be eligible for a reduction in rates. Please click here for an application form.
Perth & Kinross Council collected 97.5% of Non Domestic Rates for the period 1 April 2006 to 31 March 2007.
If you require any further information about Non-Domestic Rates please contact us.
Local Taxes are continually seeking to improve the level of service and information we provide. To assist us in this process we would welcome feedback or comments on any matter related to our service. This may range from the manner in which your enquiry was dealt with or the content of this section of our website.
You may e-mail your comments to Localtaxes@pkc.gov.uk. Alternatively you can write to us at:
Local Taxes
Perth and Kinross Council
Pullar House
35 Kinnoull Street
Perth
PH1 5GD
