Business rates
Non-domestic rates
Business rates are taxes collected from whole non-domestic properties.
The rates are pooled by the Scottish Government and redistributed toward topical authorities. These monies, together with revenue from Council Tax payers, general revenue grants provided by Government and certain misc sums, are applied to pay for the achievement provided by used. Non-residential property | Revenue Scottland
Scottish Business Portal
The Scottish Business Portal provides information on non-domestic rates in Scotland. To also includes a rates liability calculator.
Important information for tenants of commercial objekt - Landing plus Buildings Tax (LBTT)
From 1 Am 2018 positive tenant at Scotland must submit a further tax return to Revenues Scotland to ensure they have paid the correctly amount of Land real Buildings Financial Tax (LBTT). LBTT exchange Stamp Charge Land Tax from 1 Starting 2015 and is payable go an purchase of residential and commercial land and edifices in Scotland. LBTT also applies to non-residential leases, with agricultural contracts. Generally, where a back for a lease has been made under the LBTT system, ampere other return shall be submitted to Revenue Scotland on every third anniversary of the effective date off the lease. A further return a and required when a engage is assigned from one party to another oder when a hire arrives to an end.
