Estimate your Non-Domestic Rates bill for the 2024-2025 tax year.
£
Find this on your valuation notice or the SAA website.
Check this if you are eligible (RV under £20,000 and limited other properties).
Rateable Value:–
Applied Poundage Rate:–
Gross Liability:–
SBBS Relief:–
Estimated Annual Payable:–
Calculations based on 2024-2025 Scottish poundage rates. Actual bills may vary due to transitional relief, water charges, or specific local reliefs.
Understanding Business Rates in Scotland (2024/2025)
Business rates, also known as non-domestic rates, are a tax on non-domestic properties such as shops, offices, factories, and warehouses. In Scotland, the amount you pay is generally calculated by multiplying your property's Rateable Value (RV) by a tax rate known as the Poundage.
Current Poundage Rates
For the 2024-2025 tax year (starting 1 April 2024), the poundage rates in Scotland are tiered based on the Rateable Value of the property:
Basic Property Rate (49.8p): For properties with an RV up to £51,000.
Intermediate Property Rate (54.5p): For properties with an RV between £51,001 and £100,000.
Higher Property Rate (55.9p): For properties with an RV over £100,000.
The Small Business Bonus Scheme (SBBS)
Scotland offers generous reliefs for smaller businesses. If your property is occupied and has a Rateable Value of £20,000 or less, you may be eligible for the Small Business Bonus Scheme. The relief structure updated in 2023 operates as follows:
RV up to £12,000: 100% relief (No rates payable).
RV £12,001 to £15,000: Relief scales down from 100% to 25%.
RV £15,001 to £20,000: Relief scales down from 25% to 0%.
Note: This calculator assumes eligibility for SBBS based on a single property. If you have multiple properties in Scotland, the cumulative RV affects your eligibility.
How to Find Your Rateable Value
Your Rateable Value is set by the Scottish Assessors Association (SAA). It is an estimate of the open market rental value of the property. You can check your current RV on the SAA website or look at your latest valuation notice.
Other Reliefs
While this calculator focuses on the standard liability and the Small Business Bonus Scheme, other reliefs exist for specific sectors, including:
Charitable Rate Relief: Typically 80% mandatory relief for registered charities.
Empty Property Relief: Temporary relief for vacant properties (rules vary by council).
Transitional Relief: Caps on bill increases following revaluation.
function calculateRates() {
// 1. Get Inputs
var rvInput = document.getElementById('rateableValue').value;
var isSbbs = document.getElementById('sbbsEligible').checked;
var resultBox = document.getElementById('results');
// Validation
if (rvInput === "" || rvInput 49.8p
// Intermediate: 51,001 to 100,000 -> 54.5p
// Higher: Over 100,000 -> 55.9p
if (rv <= 51000) {
poundage = 0.498;
poundageText = "49.8 pence (Basic)";
} else if (rv <= 100000) {
poundage = 0.545;
poundageText = "54.5 pence (Intermediate)";
} else {
poundage = 0.559;
poundageText = "55.9 pence (Higher)";
}
// 3. Calculate Gross Bill
var grossBill = rv * poundage;
// 4. Calculate Relief (SBBS)
var reliefAmount = 0;
if (isSbbs) {
// SBBS is generally only for properties up to 20k RV?
// Actually, you can claim SBBS on properties up to £20k.
// If RV is above 20k, SBBS is usually 0, even if checked.
if (rv <= 12000) {
// 100% Relief
reliefAmount = grossBill;
} else if (rv <= 15000) {
// Taper: 100% to 25%
// Range size: 3000 (15000 – 12000)
// Percent drop: 75% (1.00 – 0.25)
// Formula: Percentage = 1 – ((RV – 12000) / 3000 * 0.75)
var fraction = (rv – 12000) / 3000;
var reliefPercent = 1.0 – (fraction * 0.75);
reliefAmount = grossBill * reliefPercent;
} else if (rv <= 20000) {
// Taper: 25% to 0%
// Range size: 5000 (20000 – 15000)
// Percent drop: 25% (0.25 – 0.00)
// Formula: Percentage = 0.25 – ((RV – 15000) / 5000 * 0.25)
var fraction = (rv – 15000) / 5000;
var reliefPercent = 0.25 – (fraction * 0.25);
reliefAmount = grossBill * reliefPercent;
} else {
// Over 20k, no SBBS on this property usually
reliefAmount = 0;
}
}
var netBill = grossBill – reliefAmount;
if (netBill 0) {
document.getElementById('displayRelief').innerText = "-£" + reliefAmount.toLocaleString('en-GB', {minimumFractionDigits: 2, maximumFractionDigits: 2});
} else {
document.getElementById('displayRelief').innerText = "£0.00";
}
document.getElementById('displayNet').innerText = "£" + netBill.toLocaleString('en-GB', {minimumFractionDigits: 2, maximumFractionDigits: 2});
resultBox.style.display = "block";
}