Scottish business rates calculator
Scotland sets its own poundage and its own Small Business Bonus Scheme, and neither matches England's. UK-wide calculators get this wrong all the time.
This one uses the 2026-27 Scottish figures. Plenty of small businesses find they owe nothing at all.
This is not your rent or what the property is worth. Look it up free on the Scottish Assessors website — search your address and it's on the valuation roll.
Your 2026-27 bill
£3,367
about £281 a month
- Rate band
- Basic · 48.1p
- Before relief
- £6,734
- Small Business Bonus
- −£3,367 (50%)
Tapered Small Business Bonus relief.
An estimate of the two things that decide most bills — poundage and the Small Business Bonus. Your council may apply other reliefs (charity, rural, fresh start, transitional), so treat your actual bill as the final word.
How the bill is worked out
Your rateable value comes from the Scottish Assessor — roughly what the property would rent for on the open market. That is multiplied by the poundage for your band:
| Rateable value | Poundage (2026-27) |
|---|---|
| Up to £51,000 | 48.1p |
| £51,001 to £100,000 | 53.5p |
| Over £100,000 | 54.8p |
The Small Business Bonus is the big one
It knocks the bill down, often to nothing:
- Rateable value up to £12,000 — 100% relief, nothing to pay
- £12,001 to £15,000 — tapers from 100% down to 25%
- £15,001 to £20,000 — tapers from 25% down to nothing
The catch most people miss: if you hold several properties, their combined rateable value must not exceed £35,000, or you lose the relief entirely.
Finding your rateable value
It's public and free to look up on the Scottish Assessors Association website — search your address on the valuation roll. If you think it's too high you can appeal it, though there are deadlines.