Non-Domestic Rates is a tax on properties not in domestic use, e.g. hotels, offices, public houses, schools and shops. The amount you pay is calculated by multiplying the Rateable Value of your property by the National Rate Poundage set by Scottish Ministers.
The 2010-11 National Rate Poundage is 40.7 pence. In addition a supplementary levy of 0.7 pence is levied on all properties with a rateable value exceeding £35,000, which increases the rates poundage charged on them to 41.4 pence.
There are a number of reliefs which may reduce the amount of Non-Domestic Rates you pay. Please use the right hand links to find out more about these reductions.
A Valuation Roll containing the rateable value of each property in non-domestic use is maintained by The Grampian Assessor. The rateable value of your property is determined by the Assessor on the basis of its rental value.
You can inspect your property's rateable value online by accessing the Assessor's online Valuation Roll search facility.
A revaluation of all non-domestic properties came into effect on 1st April 2010. The Scottish Government document which explains Non-Domestic Rates Revaluation 2010 can be viewed here.
Non-Domestic Rates and Information Leaflet
An information leaflet explaining Non-Domestic Rates, including how it is calculated, who is to pay and any reductions available, can be downloaded by downloading the Non-Domestic Rates Information leaflet
For further information please Email ndr-enq@mail.moray.gov.uk