Business rates guidance

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 business (non-domestic) poundage rate. Councils administer and collect rates. Water or waste water charges for commercial properties are billed by Scottish Water Business Stream.

The Ayrshire Valuation Joint Board (AVJB) sets the rateable value of a property in North Ayrshire. The AVJB is independent of the council. All business (non-domestic) properties, other than those excluded by legislation, will be revalued every three years following revaluation on 1 April 2023.

Business rates are calculated by multiplying the rateable value with the 'poundage rate' (a proportion of your rateable value set by the Scottish Government).

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 see Business rates relief.

The AVJB notify you, in writing, of the rateable value of your business 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.

Information on the appeal process is available from the Scottish Government. Contact us to make other appeals, for example:

• against your liability to pay
• a relief application decision

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 buying or selling commercial property complete and return one of the following:

• property purchase form
• property sale form

If you lease a commercial property, complete and return a rates tenancy change form.

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.

A list of business rates relief recipients is published on a quarterly basis.

Find out how we manage the personal information you provide by reading our privacy policy.

Find information on the National Fraud Initiative.