Business Rates - Annual Notification
We provide local businesses with information on who is required to pay business rates, how business rates are calculated for a property (valuation) and how to pay business rates.
Business Rates are a tax collected by the Council from occupiers of non-domestic properties in the area.
The rates charge is calculated by multiplying the rateable value of the property by the National Rate Poundage set by the Scottish Government.
Any reliefs or reductions can then be applied.
The table below shows the "Business Rate Poundage" for years 2009/10 to 2011/12.
Business Rate Poundage
|
Year
|
Business Rate Poundage
|
|
2011/12(3)
|
42.60 pence
|
|
2010/11(2)
|
40.70 pence
|
|
2009/10(1)
|
48.10 pence
|
-
For 2009/10 if the property has a rateable value of £15,000 or less then Small Business Bonus may apply, and if the property has a rateable value of more than £29,000 then a supplement of 0.4 pence is added to the poundage (i.e. 48.5 pence)
-
For 2010/11 if the property has a rateable value of £18,000.00 or less then Small Business Bonus may apply, and if the property has a rateable value of more than £35,000.00 then a supplement of 0.7 pence is added to the poundage (i.e.41.4 pence)
-
For 2011/12 if the property has a rateable value of £18,000.00 or less then Small Business Bonus Scheme may apply, and if the property has a rateable value of more than £35,000.00 then a supplement of 0.7 pence is added to the poundage (i.e.43.30 pence)
The rateable value of all commercial properties in Ayrshire is determined by the Assessor. The Assessor is appointed by the Ayrshire Valuation Joint Board .
If you have any queries about the rateable value of your property you should contact the Assessor directly:
The Assessor
Ayrshire Valuation Joint Board
9 Wellington Square
Ayr
KA7 1HL
Telephone Number: 01292-612221
The rateable value of any property within Scotland can now be viewed on the Scottish Assessors Portal .
Further information regarding business rates, including appeals can be found on the Scottish Government's website.
If you think that your rateable value has been incorrectly calculated then you may lodge an appeal. Any appeal must be lodged within six months of your becoming the proprietor, tenant or occupier of the property.
Appeals against the rateable value should be made directly to the Ayrshire Valuation Joint Board.
Any other form of appeal should be made direct to North Ayrshire Council.
Please note that when an appeal is lodged payment should not be withheld pending the outcome of the appeal. You should continue to make payment in accordance with the rates notice which has been issued to you.