Find out information regarding what non-domestic rates are and who pays them.
What are non-domestic rates and who pays them?
Non-domestic rates, or business rates, is a property-based tax which is charged on non-domestic properties within the Perth and Kinross area to help pay for all local Council services.
The occupier of the property, or the person who has the right to occupy the property should it be vacant, will be responsible for payment of non-domestic rates. This could be the owner, tenant, sub-tenant or occupier if there is no formal lease in place.
In some cases the owner of the property will be responsible for payment of non-domestic rates if it cannot be established who is or was occupying the property. It is therefore important that we are notified of any changes in occupation as they occur.
If you are in any doubt as to whether you should be liable for non-domestic rates, please contact Local Taxes at LocalTaxes@pkc.gov.uk or call us on 01738 477430.
Calculation of non-domestic rates
The amount of non-domestic rates due is determined by multiplying the rateable value for the property contained within the Valuation Roll by the rate poundage in respect of that financial year.
The rateable value is determined by the Tayside Assessor and entered onto the Valuation Roll.
The rate poundage is determined by the Scottish Government each financial year/annually. View more information on the Scottish Government's Non-domestic rates (business rates) webpage.
The rate poundage set for financial year 2026 to 2027 is 48.1 pence per pound.
This is less than the figure of 49.8 pence that applied for financial year 2025 to 2026.
In addition to this, a supplement applies where the rateable value exceeds £51,000:
- for properties with a rateable value over £51,000 but not exceeding £100,000 this supplement is 5.4 pence (giving an an overall poundage payable of 53.5 pence per pound)
- for properties with a rateable value exceeding £100,000 this supplement is 6.7 pence (giving an an overall poundage payable of 54.8 pence per pound)
The Scottish Government have a business rates calculator which you can use to estimate your non-domestic rates charge.
Rateable values
The calculation of rates depends on the rateable value of the property which is set by the Tayside Assessor.
All non-domestic properties have been revalued with the new values due to take effect from 1 April 2026. This means that Assessors set a rateable value for all non-domestic properties in Scotland based on information gathered, including rental levels as at 1 April 2025.
If you wish more information on the revaluation process, view the Scottish Assessors' Association revaluation notice webpage.
You can also use their Scottish Assessors' Portal to check the current rateable value, and valuation history, of any non-domestic property in Scotland.
If you think your rateable value is incorrect, you can make a proposal to alter it by contacting the Assessor using the details below. Please note that you cannot withhold payment of your non-domestic rates pending the outcome of any proposal, appeal or enquiry.
The Assessor
Tayside Valuation Joint Board
Robertson House
Perth Business Park
Whitefriars Crescent
Perth
PH2 0LG
Telephone 01738 630303
Email perth@tayside-vjb.gov.uk
Scottish Assessors' Portal
