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Non-domestic rates

We would like to apologise to those customers who are awaiting a revised Non-Domestic Rates bill following any new application for rates relief or who have notified a recent change of circumstances. We are awaiting an update from our software supplier to rectify this and to allow the issue of the updated bills confirming the amended charge. In the meantime, applications for relief can still be submitted at Non-domestic rates relief and reductions; these will be processed as normal and revised bills issued as soon as possible. Please be assured that no recovery action will be taken until this has been resolved, therefore customers who have submitted a relief application may wish to withhold payment until an outcome or bill has been issued. Any enquiries in this respect should be sent by email to [email protected].

Non-domestic rates summary for 2026/2027

A summary of key changes to non-domestic rates from 1 April 2026.

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:

Non-domestic rates charges

Find out information regarding what non-domestic rates are and who pays them.

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.