Business Rates
Rates are a tax on the occupation of non-domestic properties. The Scottish Government sets the rate poundage annually and Stirling Council collects the rates for the Government. The Government then distributes the money collected, to Councils, in the form of grant, to help pay for Council Services.
From 1st April 2008 the rate poundage is 45.8p. Properties with rateable values over £29,000 are charged a supplement of 0.04p for every £ of rateable value.
Rates are charged on over 4,500 non-domestic properties within the Stirling Council area, according to their rateable values as shown in the Valuation Roll, except where exemptions apply. The Valuation Roll is produced and maintained by the Assessor for Central Scotland and he deals with all valuation enquiries. If you have a question about the valuation of your property you can contact the Assessor at Hillside House, Laurelhill, Stirling, FK7 9JQ, telephone 01786 892200 or e-mail the Assessor or visit the Assessor for Central Scotland website
Business Rates Leaflet 2008/09
To make a payment or enquire about charges contact the Rates Team
- Tel: 01786 443232
- Fax: 01786 443115
Your Questions
What are Non-Domestic Rates?
Non-Domestic Rates is the commercial/business equivalent of Council Tax and is payable on every other building - i.e. shop, office, factory, and so on - that is not somewhere that people occupy as a home.
Where can I pay my Non Domestic Rates?
You can pay your rates bill at Viewforth, the Municipal Buildings and all Stirling Council local offices. You can also pay this online.
How can I pay my non-domestic rates bill?
Direct Debit is the easiest way to pay. Payments will automatically be deducted from your bank account on the 15th of each month. If you choose to pay by any other method, payment is due by the 1st of the month. If your instalments change, your monthly payments will change automatically.
You can also Pay Online, by telephone (Using your Debit Card, please phone 0845 277 7000. You will need the 13 digit reference number from your bill) or By post to Viewforth, Stirling. Payments should be addressed to Customer Services, Stirling Council, Viewforth, Stirling, FK8 2ET. Cheques or Postal Orders should be crossed and made payable to Stirling Council. Please remember to write your reference number, name and address on the back of your cheque.
I am having difficulty paying my rates. What can I do?
If you fall into arrears or have difficulty paying, please contact us immediately. It may be possible for some other system of payment to be arranged.
I have sold my property, what should I do about paying the non-domestic rates?
You or your solicitor must contact the Non-Domestic Rates department with the following information:
- The name and address of the buyer
- The date of settlement
- The Sellers forwarding address
- Solicitors details for both parties
How do you arrive at my rateable value?
The Assessor has a statutory right to collect information from owners and occupiers relating to property values such as building costs, sale prices, rents and so on. This information is analysed by his professional staff who set the rateable values based on this information.
I think that my Rateable Value is too high. How can I appeal against it?
As the Assessor is responsible for setting the Rateable Value which is placed on your property, any queries regarding valuation should be addressed to The Assessor and sent in writing. Please note that no payment or part payment should be withheld pending the settlement of an appeal. You should continue to pay as normal. If the appeal finds in your favour, you will be refunded any overpayment with interest to compensate.
Is the Rateable Value amount on my valuation notice the amount of rates that I have to pay?
The Rateable Value is not the figure which you pay. Your non-domestic rates bill is calculated by multiplying the Rateable Value by a figure called the Rate Poundage which is set each year by the Scottish Government. We will also apply any relief to which you may be entitled. At the present time, most rates bills are considerably lower than the figure of Rateable Value.
Will I be informed of my rateable value?
In a year of revaluation or when he alters or makes a new entry in the valuation roll the assessor is required to issue a valuation notice to Proprietor, Tenant and occupier named in the roll. The notice sets out details of the relevant entry and provides information on the time limits and rights of appeal available.
Where can I find out the rateable values of any property?
You can find out the rateable value of any property in Scotland through the Scottish Assessors website
Are there any exemptions or discounts on Non-Domestic Rates?
In most cases, when a non-domestic property is empty, no rates are payable on the first 3 months, and, after that, a 50 per cent reduction is given. Charities, sports and arts clubs and nursing homes can get rates relief all the way up to 100 per cent of the cost. A rural post office or store with a rateable value under 7,000 may qualify for 50 per cent discount.
Do registered charities qualify for any type of rates relief?
Organisations with charitable status can qualify for 80% Mandatory Relief where the premises are used wholly or mainly for charitable purposes.
I am a small business. Is there any non-domestic rate relief available?
From 1 April 2008, a Small Business Bonus Scheme has been introduced. In order to qualify, you must occupy a single or a combination of properties WITHIN SCOTLAND where the TOTAL Rateable Value of all the properties is £15,000 or less.
How can I apply for an exemption or discount on my Non-Domestic Rates?
Certain subjects are not liable to pay rates and are treated as exempt i.e. churches.
Properties with a rateable value of less than £15,000 are due Small Business Bonus
On Unoccupied Properties, No rates are payable for the first 3 months that a property is left empty. After that, unoccupied properties are liable for empty property rates of 50%. However, some classes of property are exempt i.e. industrial. You will need to fill in an Empty Relief Application Form and provide evidence to claim relief.
Charities, Social Welfare Organisations and Sports Clubs - Relief of 80% of the rates bill is given to properties occupied by charities. The Council has the discretion to reduce all or part of the remaining 20% of the bill. Discretionary Relief is also available to other social welfare organisations and sports clubs.
Relief is available on properties used for the care or aftercare of people suffering from a disability.
Rural Relief may be awarded on certain Village stores or post offices, Small food shops, Filling stations, Children's nurseries, Public houses / small hotels.
