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Non-domestic (business) rates guidance

Non-domestic rates (or business rates) are taxes paid on all non-domestic properties.

If you use a building or part of a building for commercial purposes (eg a shop, office or factory) you'll have to pay non-domestic rates.

Water or waste water charges for commercial properties are billed by Scottish Water Business Stream.

How are rates calculated?

The rateable value of a property in North Ayrshire is set by the Ayrshire Valuation Joint Board, which is independent of the council.

Non-domestic rates are calculated by multiplying the rateable value with what's known as the 'poundage rate' (a proportion of your rateable value set by the Scottish Government).

The poundage rates for Scotland in 2022-23 are as follows:

  • For businesses with a rateable value up to £51,000 the poundage is 49.8 pence
  • For businesses with a rateable value between £51,001 and £95,000 the poundage is 51.1 pence
  • For businesses with a rateable value greater than £95,000 the poundage is 52.4 pence

The poundage supplements of 1.3 and 2.6 pence contribute towards the cost of the Small Business Bonus Scheme.

Any reliefs or reductions will then be applied. To find out if you're eligible to receive a reduction on your non-domestic rates, visit our Non-domestic rate relief page.

What is my rateable value?

The Ayrshire Valuation Joint Board will write to notify you of the actual rateable value of your non-domestic property.

Use the Scottish Government's non-domestic rates calculator to get an estimate of your bill.

The rateable value of any property within Scotland can be viewed on the Scottish Assessors Association website.

Change of premises

Let us know if you purchase, sell, lease or move premises throughout the year. We will update our records and send you a revised rates bill.

If you're buying or selling commercial property please complete and return one of the following:

If you lease a commercial property, complete and return the following:

Can I appeal?

If you think your rateable value is wrong or you have any queries you should contact Ayrshire Valuation Joint Board.

If you still think your rateable value has been incorrectly calculated you can appeal. Appeals must be made within 6 months of you becoming the owner, tenant or occupier of the non-domestic property.

Appeals regarding the rateable value should be made directly to the Ayrshire Valuation Joint Board.

Contact us to make any other form of appeal (eg to appeal against your liability to pay or against a relief application decision).

Remember: you shouldn't withhold payment whilst you await the result of an appeal. Continue to make payment in accordance with the rates notice which was issued to you. If you win the appeal you'll be refunded any overpayments.

Information on the appeal process is available on the Scottish Government's website.

Fair Processing Notice

The Council is under a duty to protect the public funds it administers. Thus, we may use the information you have provided for the prevention and detection of fraud. 

We may also share this information with other bodies responsible for auditing or administering public funds for these purposes. 

Non Domestic (Business) Rates Relief Publication

A list of Non Domestic Rates relief recipients will be published on a quarterly basis.

List of Relief Recipients Quarter 2, 2022

You can find out how we manage the personal information you provide by reading our privacy policy

Further Information

If you need more information on the National Fraud Initiative you can contact: