Scotland

Understanding business rates in Scotland

How the Scottish three-tier business rates system works, including multipliers, reliefs, and revaluation cycles.

Guide summary

Check your property's rateable value and apply the correct multiplier based on its value. Apply for reliefs like the Small Business Bonus Scheme through your local council. Your bill is rateable value multiplied by the multiplier, minus any reliefs you qualify for.

  • Find your property's Rateable Value (RV) from Scottish Assessors
  • Apply the correct multiplier: 48.1p (RV up to £51,000), 53.5p (£51,001–£100,000), 54.8p (over £100,000)
  • Claim Small Business Bonus Scheme: 100% relief on RV up to £12,000, tapering to 0% at £20,000
  • Apply for Fresh Start, Rural, Charitable, and other reliefs through your local council
  • Revaluation happens every 3 years – next in 2029 based on 2025 rental values
  • Pay your bill to the local council – most reliefs require an annual application
On this page

Related guides in Premises & Operations

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

Rates information