Understanding business rates in Scotland

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

Scotland
Guide summary

Check your business rates bill in Scotland, which depends on your property's rateable value and location. Apply for reliefs like the Small Business Bonus Scheme through your local council. Rates are updated every 3 years to reflect current rental values.

  • Check your rateable value on the Scottish Assessors Association website
  • Apply for Small Business Bonus Scheme if your RV is under £35,000
  • Claim Fresh Start relief if your property was empty for 6+ months
  • Check if you qualify for rural rates relief in small villages
  • Expect revaluation every 3 years (next in 2026)
  • Industrial properties pay only 30% of standard rates
  • Empty properties get 100% relief for first 3 months
  • Day nurseries get 100% rates relief
  • Contact your local council for most relief applications
  • Scotland's small business relief is more generous than England's
On this page
Scotland

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