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Problems paying non-domestic (business) rates 

Let us know if you're having difficulties, we may be able to arrange another way to pay. 

You may be eligible for non-domestic rates relief.

What happens if I don't pay?

Following a change to rating legislation, (Non Domestic Rates (Scotland) Act 2020, section 21, amends The Local Government (Scotland) Act 1975 with section 8A), North Ayrshire Council will initiate recovery proceedings at an earlier stage for rates due after 1 April 2021. We do not have to wait until 30 September when previously a Final Notice would have been issued.

If you miss a monthly instalment, or do not pay the full amount due, we will send you a reminder notice. This is a combined reminder and final notice which will request that you bring your missed instalments up to date within 7 days, otherwise you lose the right to pay by instalments and the full balance becomes due for payment 14 days from the date of the notice.

A maximum of 2 reminder notices can be issued for any given financial year.

If you do not pay as detailed above, agree an alternative payment arrangement or if there is a third missed payment, we will apply for a Summary Warrant at the Sheriff Court 14 days after the full balance becomes payable.

A Summary Warrant results in a statutory additional charge being applied to your account which is 10% of the balance outstanding at the time the Summary Warrant is granted.  You will then be issued with a Notice of Summary Warrant which will allow you 7 days to make payment in full, including the 10% penalty.

We would urge you to contact our office to discuss settlement if you are unable to pay the sum due in full.

Failure to make payment in full, or to agree an arrangement for payment, will result in your account being passed to the Sheriff Officer for collection and this may incur additional fees that you will be liable to pay.

A summary warrant gives us powers to:

  • freeze a bank account
  • carry out diligence and attachment
  • undertake an earnings arrestment

We work in partnership with Stirling Park, Sheriff Officers to collect all arrears that have reached summary warrant.

We appreciate that these are exceptionally difficult times for many businesses. If you experience or anticipate difficulty in making payment, please contact us to discuss the matter.

Contact Business Rates




01294 310121