Non-domestic rates (NDR) is a tax levied by local authorities on the occupiers of commercial, industrial and other Non-Domestic properties within their area, as distinct for from a charge for their use of services. The rates charge for each property is determined by the rateable value placed on it by the Assessor, multiplied by the National Rate Poundage which is set annually by Scottish Ministers.
Although Councils bill and collect the sums due, these are paid into the National Non-Domestic Rates Pool and allocated back to the Councils by Central Government according to the grant distribution mechanism.
Rateable value
The Assessor for Central Scotland is responsible for compiling and maintaining the Valuation Roll. This is a record of all properties that are liable to non-domestic rates. The Assessor determines the Rateable Value of each property. If you do not agree with the Assessors Valuation you should contact the Assessor for Central Scotland at Hillside House, Laurelhill, Stirling, FK8 2NA. Telephone 01786-892200.
All non-domestic properties are normally re-valued every 5 years. The last re-valuation was effective from 1st April 2005 and the next re-valuation will take effect from 1st April 2010.
National rate poundage
The National Rate Poundage for the Year 1st April 2003 to 31st March 2004 is 47.8 pence.
The National Rate Poundage for the Year 1st April 2004 to 31st March 2005 is 48.8 pence.
The National Rate Poundage for the Year 1st April 2005 to 31st March 2006 is 46.1 pence.
The National Rate Poundage for the Year 1st April 2006 to 31st March 2007 is 44.1 pence.
For 2008/09 the national rate poundage for properties with a value under £29,000 is 45.8 pence. For properties over £29,000 it is 46.2 pence.