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Business rates

This advice applies to Scotland

This information applies to Scotland only.

Business rates are also called non-domestic rates.

You can read more about non-domestic rates on

There's also useful information about water and sewerage rates for non-domestic properties on the Scotland on Tap website. You can find out how to switch suppliers on that site.

Coronavirus - help with non-domestic rates

The Scottish government has made changes to non-domestic rates to help owners of non-domestic properties, including businesses, deal with the impact of the coronavirus (COVID-19).

You can read more about help with non-domestic rates during the coronavirus on

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