Business rate charges
Business Rates charges 2024/25
The Scottish Government introduced new legislation in February 2023 that deals with a number of new and amended Non-Domestic Rates policies from 2023 to 2024 onwards.
The following changes to Non-Domestic Rates came into effect from 1 April 2023.
Poundage for 2024 to 2025
2023 was a revaluation year and the majority of rateable values changed as a result of the revaluation.
Your 2024 to 2025 rates bill will be calculated using the 1 April 2023 rateable value multiplied by the appropriate poundage.
| Rateable Value | Poundage |
|---|---|
| up to £51,000 | 49.8 pence (basic property rate) |
| £51,001 to £100,000 | 54.5 pence (including intermediate property rate of 4.7 pence) |
| £100,001 and above | 55.9 pence (including a higher property rate of 6.1 pence) |
- Download non domestic rates/business rates data (XLSX)
- Download non domestic rates/business rates credit list (XLSX)
The National Business Rate is set by the Scottish Government.
Find business rates guidance on mygov.scot website
You can also check the rateable value of a property on the Scottish Assessors Association website.
It's free to apply for rates relief, including the Small Business Bonus Scheme. You should be wary of anyone who proposes to apply on your behalf for a fee.
Midlothian Council non-domestic rates are managed by the City of Edinburgh Council. Please visit their webpage to apply for this rates relief for your small business.