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Business Rates (non-domestic rates)

Business Rates (non-domestic rates)

Business Rates, or Non-Domestic Rates, are paid by every company or business and help to pay for local council services.

Since December 2005, business rates in East Renfrewshire are administered and collected by Renfrewshire Council. 

Your council tax is still administered and collected by East Renfrewshire Council.

How much do I pay?

The amount you pay is based on:

  • The rateable value of your property. The assessor sets the rateable value of your property and needs to carry out a revaluation, usually every 5 years. A revaluation exercise took place in 2016. The current rateable effective from 1 April 2017.

    Multiplied by:

  • The rate per pound announced annually by the Scottish Government. The national rate set for 2018/19 is 48p per pound.

Properties with rateable value over £51.000

These properties will have a supplement of 2.6p per pound. The resulting rate will be 50.6 per pound.

If you disagree with the rateable value of your property, you can appeal to the Renfrewshire Valuation Joint Board.

Business Rates guidance and calculator

Business rate relief

Empty property relief

If your property (standard commercial) is empty you pay 50% business rates for the first 3 months. After 3 months you are entitled to100% relief.

For industrial properties you don't pay business rates for the first 6 months. After 6 months you are entitled to 10% relief.

For listed building, properties in the hands of certain trustees and properties with a rateable value of less than £1700, you are entitled to 100% relief.

Fresh start scheme   

You are entitled to 50% if:

  • A shop, office, hotel, pub or restaurant has a rateable value under £65,000.
  • Has been empty for 6 months or more.
  • The property is then occupied to operate the same business type.

The relief can be applied for 12 months if no other reduction is being made.

New and improved properties relief

From 1 April 2018 this relief is available to all new build and certain improved properties.

Mandatory relief

Registered charities and amateur sports clubs can apply for up to 80% relief on any non-domestic property, used wholly or mainly for that charity or club.

If you qualify for this relief we may remove the remaining 20% of the bill by awarding discretionary relief. Sports clubs must be registered with the Inland Revenue.

Discretionary relief

Relief of up to 100% may be available for properties which are used by certain organisations which are not run for profit. For example, sports clubs, theatre and the arts. This includes licensed properties.

Disabled person's relief

You may be entitled to 100% relief if you provide residential accommodation for the care of people who are ill or provide training, welfare services or workshops for disabled people.

Small Business Bonus scheme

From 1 April 2018 the Scottish Government will continue with the existing Small Business Bonus Scheme (SBBS). If you are already receiving this type of relief, it will automatically transfer to 2018-19.  

Properties with a rateable value up to and including £15,000, could qualify for100% relief.

Properties with a rateable value of between £15,001 and £18,000 will receive a 25% reduction.

If you have more than one business with a combined rateable value of between £18,001 and £35,000, you can get 25% relief on each individual property with a rateable value of under £18,000.

Hospitality relief

The cap on bill increases for restaurants, pubs, cafes and hotels has been extended into 2018/19.

This relief limits increases in business rates to 12.5% in real terms.

If you were in receipt of this relief for 2017/18 you'll still need toapply for the relief in 2018/19.   

Day nursery relief

From 1 April 2018 day nurseries can get 100% relief from business rates for up to 3 years.

How to apply

Find full details of rates and how to apply 

You can also call 0300 300 0202. Lines open Monday to Thursday 8.45 am to 16.45 pm. Friday 08.45 am to 3.55pm.

When to Pay

You can pay your business rates either in:

  • Ten monthly instalments from May to February. Payments are due on the 7th of each month.
  • Two half-yearly instalment in June and December.

How to Pay

Direct Debit 

Your direct debit will be taken from your bank or building society on or after the 7th of each month. Call 0300 300 0202 about setting up a direct debit.

Internet payments

You can pay online at: Renfrewshire Council: Make an online payment. Payment should be made to sort code 82-54-04 account number 90000086.

Credit or debit card

Payment can be made in person or by telephoning the call centre 0300 300 0202 (office hours).

An automated payment service is also available 24 hours a day by telephoning  0300 300 300. Any payment you make using our automated payment line will be taken off your current year's bill. 

Cheque or postal order

Should be made payable to Renfrewshire Council and crossed 'account payee only'. Post cheques to:

Director of Finance and Resources

Renfrewshire House

Cotton Street

Standing order 

If you have paid by standing order before fill in the form attached to your annual bill and send to your bank. If you have not paid by standing order before and want to do so, contact Renfrewshire Council.

In person 

Payment can be made at Renfrewshire Council customer service centre, Monday to Thursday 08.45 to 16.45 and Friday 08.45 to 3.55pm. You can also pay any customer Service Point.  

Important tax information for tenants of commercial property

Devolved tax legislation from 1 April 2015 mean that some tenants in Scotland must, by law, submit a new tax return to Revenue Scotland every 3 years. This is ensure they have paid the correct amount of LBTT. 

The first time a 3 year lease review return became due was therefore 2018.

A return has to be submitted:

  • every 3 years from the effective date of the lease
  • at the point where the lease is assigned
  • at the point where the lease is terminated

It's the tenant's responsibility to to submit the return. This is even if the lease hasn't changed or no tax is due.

Failure to do so will result in a penalty.

Find out more from Revenues Scotland

Related information

pdf icon Business rates 2018 to 2019 [137kb]

Business Rates
Renfrewshire Council / Renfrewshire House,
Cotton Street,
Finance and Corporate Services / Business Rates,
Tel: 0300 300 0202
Fax: 0141 618 7052

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