Business rates
Non domestic rates are a property based tax which is collected by the council on behalf of Scottish Government.
The rates are based on the rateable value of a non-domestic (business) property, multiplied by a poundage set nationally by Scottish Ministers, less any relief to which a ratepayer may be eligible.
The Finance & Procurement Service, Business Rates & Income Recovery Team is responsible for the assessment, billing, collection and recovery of all of Fife’s Non-Domestic Rate Income.
The Scottish Assessors give all non-domestic property in Scotland a rateable value, which is a legally-defined valuation of a property, broadly based on an analysis of annual rental values.
The Scottish Assessors Association (SAA) website provides all Scotland Valuation Roll & Council Tax Lists on-line.
www.saa.gov.uk (takes you to an external website).
You pay rates based on a proportion of your rateable value, this percentage is set annually by Scottish Ministers and is called the poundage. Scottish Ministers set the uniform poundage rate to be levied throughout Scotland for each financial year (i.e. 1 April to 31 March).
For more information on Non-Domestic Rates access the Scottish Government website www.scotland.gov.uk (takes you to an external site).
A range of relief (discount) schemes are in operation, which you may be eligible for.