Non-domestic rates summary for 2026/2027
A summary of key changes to non-domestic rates from 1 April 2026.
Non-domestic rates relief and reductions
Find out if you are eligible for a rates reduction or relief on your non-domestic property and how to make an application.
Non-domestic rates online services and application forms
There are now a range of non-domestic rates services available online. Please select one of the options below:
Moving business premises
Tell us if your business is moving into, moving within or moving out of the Perth & Kinross Council area.
Non-domestic rates charges
Find out information regarding what non-domestic rates are and who pays them.
Pay non-domestic rates
We offer a variety of ways to pay your non-domestic rates including Direct Debit, online and internet banking.
Non-domestic rates appeals
What appeal rights you have and how to appeal.
Key information on Land and Buildings Transaction Tax (LBTT)
Commercial lease tenants - depending on your lease terms, you may need to submit a tax return and pay Land and Buildings Transaction Tax (LBTT) to Revenue Scotland.
