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Non-domestic rates

Non-domestic rates and your information

Why we need information and who we share it with.

What information do we need?

When determining liability for business rates we can request: 

  • your name and address (contact phone number and/or email if you choose to provide this)
  • the address of the property, subject to the business rates
  • owner and/or tenant details

We may also request information relevant to the award of rate reliefs, such as if the property is occupied or unoccupied, undergoing renovation, or used by a charity. We may also request details of other commercial premises and awards of relief to determine entitlement to help with the rates. If you choose to pay by Direct Debit, we will request your bank details.

The information we request will be used to calculate the business rates liability for the property and, if applicable, we will use the bank information to collect payments. If you do not provide this information or provide false information, this may be deemed an offence and you could be charged the wrong amount.

Why do we need this?

We are allowed to ask for your information as we have a statutory duty to administer and collect the business rates, which is a task carried out in the public interest.

We use the information to assess and collect business rates and to keep the records that we are required to keep by law. If we believe that information that you have given us is inaccurate, we will use the information to consider whether to take formal action such as prosecution or civil recovery.

Who will we share your information with?

We will share your information with other council services/departments, where this is permitted, to carry out our statutory functions and legal obligations as a local authority and to make sure you receive services to help you.

We will share your information with others if we are required or able to do so by law, or ordered to do so by a court. We may share your information with the Single Fraud Investigation Service, the police and the Crown Office and Procurator Fiscal Service.

For more information on how we process your data, please view our privacy and cookies page.

Page last updated:
07 Feb 2024

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