Business (non-domestic) rates are taxes paid on all non-domestic properties.
You have to pay these taxes if you use a building, or part of, for commercial purposes, for example a shop, office, or factory.
The Scottish Government sets the non-domestic poundage rate. Councils administer and collect rates. Water or waste water charges for commercial properties are billed by Scottish Water Business Stream.
Calculating rates
The Ayrshire Valuation Joint Board (AVJB) sets the rateable value of a property in North Ayrshire. The AVJB is independent of the council. All non-domestic properties, other than those excluded by legislation, will be revalued every 3 years following revaluation on 1 April 2023.
Non-domestic rates are calculated by multiplying the rateable value with the 'poundage rate' (a proportion of your rateable value set by the Scottish Government).
Poundage rate 2024-25
For businesses with a rateable value of:
- up to £51,000 the poundage is 49.8 pence
- between £51,001 and £100,000 the poundage is 54.5 pence
- greater than £100,000 the poundage is 55.9 pence
Poundage supplements of 4.7 and 6.1 pence contribute towards the cost of the Small Business Bonus Scheme.
Any reliefs or reductions will then be applied. For eligibility please see our Business (non-domestic) rates relief page.
What is my rateable value?
The AVJB notify you, in writing, of the rateable value of your non-domestic property.
To estimate your bill, use the Scottish Government's non-domestic rates calculator
The rateable value of properties can be viewed on the Scottish Assessors Association website.
If you think your rateable value is wrong or you have any queries you should contact AVJB.
Appeal against liability or relief application decision
Contact us to make other appeals, for example
- against your liability to pay
- 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 issued to you. Overpayment will be refunded if you win the appeal.
Information on the appeal process is available on the Scottish Government's website.
Change of premises
Let us know if you purchase, sell, lease or move premises throughout the year. We will update records and send a revised rates bill.
If you're buying or selling commercial property complete and return one of the following:
If you lease a commercial property, complete and return a Rates Tenancy Change form (Word, 25kb).
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 detection and recovery of debt and prevention and detection of fraud.
We may share this information with other bodies responsible for auditing or administering public funds for these purposes.
Business (non-domestic) Rates Relief Publication
A list of Business (non-domestic) Rates relief recipients will be published on a quarterly basis.
List of Relief Recipients Quarter 3, 2023
Find out how we manage the personal information you provide by reading our privacy policy.
More information
For information on the National Fraud Initiative.