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Non domestic rates are a property based tax which is collected by the council on behalf of Scottish Government.
The Customer & Online Services, Business Rates Team is responsible for the assessment, billing, collection and recovery of all of Fife’s Non-Domestic Rate Income. You pay rates based on a proportion of your rateable value, this percentage is set annually by Scottish Ministers and is called the poundage. Scottish Ministers set the uniform poundage rate to be levied throughout Scotland for each financial year (i.e. 1 April to 31 March):
2020/21: 49.8 pence (51.1 pence where rateable value is between £51,001 up to £95,000 and 52.4 pence where rateable value is greater than £95,000).
The Scottish Assessors give all non-domestic property in Scotland a rateable value, which is a legally-defined valuation of a property, broadly based on an analysis of annual rental values. The Scottish Assessors Association (SAA) website provides all Scotland Valuation Roll & Council Tax Lists on-line www.saa.gov.uk.
A range of relief (discount) schemes are in operation, which you may be eligible for (see Reductions).
If your property is located in a Business Improvement District (BID) an additional levy is payable which will be invoiced on behalf of the BID Company, BID St Andrews. The BID Company is incorporated as a not for profit company to manage and deliver the projects and services within the BID area and are dedicated to improving and making the area a better place to do work and conduct business from. Further details can be obtained for BID St Andrews at www.bidstandrews.co.uk
If your property is located in a Digital Improvement District (DID) an additional levy is payable which will be invoiced on behalf of the DID Company, CuparNow. Further details can be obtained for CuparNow at www.cuparnow.blog
For more information on Non-Domestic Rates access the Scottish Government website www.business.scotland.gov.uk (takes you to an external website).
Non-Domestic Rates – Full Database:
A list will be published on a regular basis detailing Non-Domestic Rates full database, including reliefs awarded (see Related Publications below).
The information will be updated on a quarterly basis.
Personal information is removed prior to publication.
- Change in Circumstances
Please complete the appropriate Online Form below to apply for relief or to notify us of any changes in ownership or changes in tenancy.
- General Enquiries
Please complete the appropriate Contact Us Online form to submit a general enquiry.
- Business Rates - Direct Debit Mandate
- Corporate Debt Policy (14/11/2018)
- Non Domestic Rates - Full Database 23 Oct 2019
- Non Domestic Rates - Full Database 15 Jan 2020