Essential rating data: Scotland 2009/10


Non-domestic rating multipliers (uniform business rate poundages)

From 2008/09, the large multiplier applies to assessments producing a rateable value greater than 29,000.

Rate year Large Standard
2005/06 46.55p 46.1p
2006/07 45.3p 44.9p
2007/08 44.4p 44.1p
2008/09 46.2p 45.8p
2009/10 48.5p 48.1p

The Small Business Rates Relief Scheme was replaced by the Small Business Bonus Scheme from 1 April 2008. Ratepayers who occupy or are entitled to occupy a non-domestic property which has a rateable value of 15,000 or less may be eligible for a discount on the rate poundage, as set out below:

Combined rateable value of all premises in Scotland

Percentage relief available, subject to eligibility 2008/09 2009/10 2010/11
up to £8,000 80% 100% 100%
£8.001 to £10,000 40% 50% 50%
£10,0001 to £15,000 20% 25% 25%

Thresholds for 2010/11 may be subject to change as a result of the 2010 Revaluation.

Transitional arrangements

Transitional arrangements are phased out with effect from 1 April 2008; all ratepayers will be paying rates based on their current rateable value.

Maximum annual increases & decreases in rates payable

Rate year Max annual increase Max annual decrease
  in real terms after inflation in real terms after inflation
2005/06 12.5% 16.0% 10.0% 8.2%
2006/07 see note see note see note see note
2007/08 see note see note see note see note
2008/09 25.0% 29.4% 15.0% 19.0%
2009/10 n/a n/a n/a n/a

Note: In 2006/07, the transitional relief/limit applied at one third of that applied in 2005/06 (adjusted for inflation), reducing to one third in 2007/08.

Empty properties

The scheme grants 100% exemption to properties which are empty for the first three months and 50% thereafter. However, some properties such as industrial and listed buildings and properties with rateable values of less than 1,700 receive a permanent exemption.

Further information

For more UK business rates data and and a quick guide to Colliers International's rating services download our brochure below or contact us to discuss your needs.

Colliers International Essential Rating Data 2010/11 (PDF 308KB)


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