Non domestic rates are a property based tax which is collected by the council on behalf of Scottish Government.
The Finance & Corporate Service, Business Rates & Income Recovery 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):
2019/20: 49 pence (51.6 pence where rateable value is greater than £51,000).
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 Companies, Kirkcaldy4all Ltd and BID St Andrews. The BID Companies have been incorporated as not for profit companies to manage and deliver the projects and services within the BID areas and are dedicated to improving and making the areas better places to do work and conduct business from. Further details can be obtained for Kirkcaldy4All at www.kirkcaldy4all.co.uk and BID St Andrews at www.bidstandrews.co.uk
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.
- 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