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Non-domestic rates

Changes to Non-Domestic Rates 2024/25

The Scottish Government recently outlined changes to the administration of Non-Domestic Rates for the financial year 2024/25.

They are as follows:

Poundage rates - 2024/25

The Basic Property Rate has been frozen with Intermediate and Higher rates being increased in line with inflation.
Property Rate Rateable Value (RV) Poundage
Basic Up to £51,000 49.8 pence
Intermediate £51,001 to £100,000 54.5 pence
Higher £100,001 and above 55.9 pence

Small Business Transitional Relief

As previously announced in last year’s budget, any increase in rates for 2024/25, due to changes to the Small Business Bonus Scheme, will be capped at £1200. In 2023/24 the increase was limited to £600.

Revaluation Transitional Relief

The scheme caps the annual increase, due to the 2023 Revaluation (in cash terms), to 25% for properties up to £20,000; 50% for properties with a rateable value between £20,001 and £100,000 and 75% for properties with a rateable value of over £100,000.
Rateable Value (RV)  
Small (up to £20,000) 25%
Medium (£20,001 to £100,000) 50%
Large (Over £100,000) 75%

Parks Transitional Relief

In 2024/25 the scheme will provide 33% relief for parks or parts of parks that became rateable on 1 April 2023.  In 2023/24 67% relief was available.

Exemptions and Reductions

Enterprise Areas

Relief was due to expire on 31 March 2024.  It will now be phased out over 2024/25 and 2025/26 with revised amounts of relief being awarded: 
Rateable value Percentage of rates relief for 2024/25
£120, 000 or less 66.7%
More than £120,000 but not exceeding £240,000 33.3%
More than £240,000 but not exceeding £480,000 16.7%
More than £480,000 but not exceeding £1,200,000 6.7%
More than £1,200,000 but not exceeding £2,400,000 3.3%
More than £2,400,000 1.7%

Page last updated:
04 Mar 2024

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