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Non-Domestic Rates changes happening in financial year 2023

01 April 2023 brought significant changes to the Non-Domestic rating system in Scotland. This section will explain what these changes are and how they affect your rates bill.

In addition to all subjects being revalued by the Tayside Valuation Joint Board ("the Assessor") for the first time since 2017, there are significant changes to some relief schemes. The following changes took effect from 01 April 2023

The Rate poundage

The rate poundage and supplements are set annually by the Scottish Government and apply across Scotland.

For financial year 2023 the poundage is unchanged from 2022 at 49.8 pence per  pound of rateable value.

An intermediate supplement will mean that an additional 1.3 pence above the rate poundage (giving a total of 51.1p) will apply where the ratable value is between £51,001 and £100,000

A large business supplement will mean that an additional 2.6 pence above the rate poundage (giving a total of 52.4p) will apply where the ratable value exceeds £100,000

A search facility is available on the Scottish Assessors website to view the rateable value of any subjects liable for Non-Domestic Rates.

Amendments to the eligibility criteria for relief under the Small Business Bonus Scheme

There are to be new qualifying thresholds and a difference in the amount of relief available for ratepayers of single or multiple premises.

In addition to existing exclusions for empty premises and premises used for pay day lending, there will be further restrictions on car parks, parking spaces and advertising.

Further details are available on our Small Business Bonus page.

Transitional Relief awards to support those seeing a rise in charges due to revaluation

A revaluation of all Non-Domestic rates subjects will take effect from 01 April 2023; the first such revaluation since 2017.

Rates relief schemes have been introduced to support those that will see a significant rise in the amount payable because of this.

There will be a general scheme based on increases in rateable value, a scheme for those losing certain relief awards and a scheme for premises being charged rates for the first time.

Further details are available on our Transitional Relief for financial years 2023 to 2026 page.

For more general information on all valuation matters, please visit the Scottish Assessors Association website.

Rates payable on empty premises

As of 01 April 2023 each Local Authority in Scotland has full autonomy in choosing to set a reduced charge for premises that are empty of all movable fixtures and fittings, or applying the standard occupied rate.

For financial year 2023, Perth & Kinross Council have chosen to replicate the statutory reductions that were in place up to 31 March 2023.

This means that no ratepayer will be adversely affected through these new powers.

View our Empty properties page for further information.

Extension to Day Nursery relief

Rates relief scheduled to end as of 30 June 2023 has now been extended indefinitely.

Enhancement to Fresh Start Relief

The upper rateable value threshold to be eligible for Fresh Start relief has been increased from £95,000 to £100,000

In addition to this, anyone receiving Fresh Start relief on 31st March 2023 will continue to receive relief for the remaining duration of the eligibility period regardless of whether the new rateable value is above the threshold.

New and Improved Property Relief (the Business Growth Accelerator)

Any ratepayer in receipt of New and improved Property relief on 31st March 2023 will continue to be eligible for an equivalent percentage of relief on the new rateable value for the remainder of their eligibility period.

Last modified on 03 October 2023

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