Business rates

Non-domestic rates are a property based tax which is collected by the council on behalf of Scottish Government.

The Customer & Online Services, Non-Domestic 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 (see table below)

Rateable value

2026/27

2025/26

2024/25

Up to 51,000

 48.1

49.8

49.8

51,001-100,000

 53.5

55.4

54.5

From 100,001

 54.8

56.8

55.9

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 online 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 on their page.

For more information on Non-Domestic Rates access the Scottish Government website www.business.scotland.gov.uk (takes you to an external website).

Annual billing 2026

Annual billing will take place early April 2026. Here you can find the insert which accompanied these bills NDR Annual Billing Insert 2026

Contact us

Change in circumstances

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

Contact us by email rates.team@fife.gov.uk if you wish to submit a general enquiry.

Related publications

Useful links

Last updated: 02 Jun 2026

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