Business Rates - Scotland

The Scottish Business Rates Team is led by Niall Rankin and provides detailed and strongly regarded advice on all related matters with services including business rating appeals and negotiations, presentation of appeals, business rates payment and refund management, empty rates advice, valuation for rating, property inspection and retail sector expertise.


Rating in Scotland broadly follows the same principles as England & Wales although there are differences in terminology and legislation:

  • Appeals must be lodged with the local Assessor within 6 months of a Valuation Notice being issued or within 6 months of becoming the ratepayer;
  • The Scottish Government establishes the Uniform Business Rate (although the basic rate is currently aligned with England and Wales) and any supplements. They have responsibility for transitional arrangements and the Small Business Bonus Scheme;
  • Empty Rates legislation in Scotland changes from 1 April 2016.  Most empty properties will be entitled to 3 months at 50% liability before 90% liability is payable. Empty industrial properties will be entitled to six months at full relief before 90% liability is payable. Listed Buildings are entitled to full empty rates relief.




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