Guide

Understanding business rates in Scotland

Last updated: 18 March 2026

Scotland

Scotland has a three-tier multiplier system for business rates (non-domestic rates), which is different from the two-multiplier system in England. Business rates are devolved to the Scottish Parliament, so rates, reliefs, and revaluation cycles are set independently.

How your bill is calculated

Your business rates bill is calculated as:

Rateable Value × Multiplier = Basic Bill

Then any reliefs are deducted.

Key differences from England

• Three tiers: Scotland uses three multipliers based on property size (England uses two)
• More generous small business relief: Scotland's SBBS covers properties up to £35,000 RV (England covers up to £15,000)
• 3-year revaluations: Scotland moved to 3-yearly revaluations from 2023 (England follows from 2026)
• No CIL: Scotland does not have the Community Infrastructure Levy

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