Enter the Rateable Value of your property found on your valuation notice.
Required for Small Business Bonus Scheme calculation.
Rateable Value:£0.00
Poundage Rate (Pence):0.0p
Gross Liability:£0.00
Small Business Relief:£0.00
Estimated Annual Bill:£0.00
Understanding Business Rates in Scotland
Business rates, also known as non-domestic rates, are a tax on non-domestic properties to help pay for local council services. In Scotland, the system differs slightly from England and Wales, particularly regarding the "poundage" rates and relief schemes available.
Key Metrics for 2024-25:
Basic Property Rate: 49.8 pence (RV up to £51,000)
Intermediate Property Rate: 54.5 pence (RV between £51,001 and £100,000)
Higher Property Rate: 55.9 pence (RV over £100,000)
How the Calculation Works
Your business rates bill is calculated by multiplying the Rateable Value (RV) of your property by a multiplier known as the 'poundage'.
1. The Rateable Value
The Scottish Assessors Association (SAA) assigns a Rateable Value to every non-domestic property. This value is an estimate of the open market annual rental value of the property at a specific date. Revaluations occur periodically to ensure these values reflect current market conditions.
2. The Poundage Rate
Unlike a fixed percentage tax, the multiplier depends on the size of your Rateable Value. The Scottish Government sets these rates annually. For the 2024-25 financial year, properties with lower RVs attract a lower multiplier (49.8p), while larger commercial properties pay a higher rate (up to 55.9p) to contribute more.
Small Business Bonus Scheme (SBBS)
One of the most significant reliefs in Scotland is the Small Business Bonus Scheme. This calculator automatically estimates your eligibility based on the following 2024-25 tiers, assuming the property entered is your only business premise in Scotland:
RV up to £12,000: 100% relief (zero rates bill).
RV £12,001 to £15,000: Tapered relief from 100% down to 25%.
RV £15,001 to £20,000: Tapered relief from 25% down to 0%.
RV over £20,000: No SBBS relief.
Other Reliefs and Considerations
While this calculator focuses on the standard liability and the Small Business Bonus Scheme, other reliefs may apply to your situation, including:
Empty Property Relief: Reductions for properties that are vacant for a certain period.
Charitable Rate Relief: Mandatory 80% relief for registered charities.
Transitional Relief: Caps on how much your bill can increase following a revaluation.
Note: Water and sewerage charges are billed separately in Scotland and are not included in this calculation.
function calculateScottishRates() {
// 1. Get Inputs
var rvInput = document.getElementById('rateableValue').value;
var isOnlyProperty = document.getElementById('onlyProperty').checked;
// 2. Validation
var rv = parseFloat(rvInput);
if (isNaN(rv) || rv < 0) {
alert("Please enter a valid positive number for the Rateable Value.");
return;
}
// 3. Determine Poundage (2024-25 Rates)
// Basic: 100,000
var poundageRate = 0;
if (rv <= 51000) {
poundageRate = 0.498; // 49.8 pence
} else if (rv <= 100000) {
poundageRate = 0.545; // 54.5 pence
} else {
poundageRate = 0.559; // 55.9 pence
}
// 4. Calculate Gross Liability
var grossLiability = rv * poundageRate;
// 5. Calculate SBBS Relief
// Logic for 2024/25 Tapering
var reliefPercentage = 0;
var reliefAmount = 0;
if (isOnlyProperty) {
if (rv <= 12000) {
reliefPercentage = 1.0; // 100%
} else if (rv <= 15000) {
// Taper from 100% to 25%
// Range size is 3000 (15000 – 12000)
// Drop is 75% (1.0 – 0.25)
var fraction = (rv – 12000) / 3000;
reliefPercentage = 1.0 – (fraction * 0.75);
} else if (rv grossLiability) {
reliefAmount = grossLiability;
}
// 6. Calculate Net Liability
var netLiability = grossLiability – reliefAmount;
// 7. Format Outputs
var formatter = new Intl.NumberFormat('en-GB', {
style: 'currency',
currency: 'GBP',
minimumFractionDigits: 2
});
document.getElementById('displayRV').innerText = formatter.format(rv);
document.getElementById('displayPoundage').innerText = (poundageRate * 100).toFixed(1) + "p";
document.getElementById('displayGross').innerText = formatter.format(grossLiability);
// Show relief as negative or just amount? Usually Amount.
// Check if relief > 0 to add text
var reliefText = formatter.format(reliefAmount);
if (reliefPercentage > 0 && reliefPercentage < 1) {
reliefText += " (" + Math.round(reliefPercentage * 100) + "% Tapered)";
} else if (reliefPercentage === 1) {
reliefText += " (100% SBBS)";
}
document.getElementById('displayRelief').innerText = reliefText;
document.getElementById('displayNet').innerText = formatter.format(netLiability);
// Show results div
document.getElementById('results').style.display = 'block';
}