Non-Domestic (Business) Rates FOI requests

To address frequent requests for Business Rates Information made under the Freedom of Information Act we now publish, on a regular basis, reports that contain the most frequently requested types of data requested. Personal Information is removed from these reports prior to publication.

The information will be uploaded and made available on a monthly basis. Reports available are:

Assessment Roll Extract

Contains details of:

• Property, Valuation Roll & account reference number;
• Ratepayer name, property & billing address (where appropriate);
• Property description;
• Current rateable value & start date;
• Liability start & end dates;
• Relief (Y/N), Relief type (Mandatory, Discretionary, Disabled, Rural, Exempt, CASC, Fresh & New Start, Enterprise Area, Renewable Energy, etc) & relief start date;
• Empty (Y/N), exempt (Y/N) & relief start date;
• Small Business Bonus Scheme (SBBS) relief (Y/N), type & relief start date.

Credit Balances

Contains details of:

• Property, Valuation Roll & account reference number;
• Ratepayer name, property & billing address;
• Liability start & end dates;
• Current rateable value;
• Credit balance amount:
• Financial year.

As credit balances are either refunded or offset against other relevant accounts as they occur on an ongoing basis, this dataset generally contains mainly historical data.

Rates Reliefs & Exemptions

This data is published on a quarterly basis and contains details for the current financial year to date, of:

• Valuation Roll number
• Ratepayer name & property address
• Property description
• Current and 2010 rateable values
• Liability start dates
• Relief type, code, percentage and award date
• Liability start date

Other data sources

Information relating to the non-domestic rates poundage, together with guidance on assessment and reliefs, is available on the Scottish Government's website.

Information relating to the rateable value (current and historical) of the properties listed above, including proprietor, tenant or occupier details, can be found on the Scottish Assessor's Association website. From all this information, it is possible for you to determine the non-domestic rates, by multiplying the poundage by the rateable value, for each property, then apply the relief percentage to calculate the amount of relief awarded.

Freedom of Information (Scotland) Act 2002

If you request information that is contained in any of the above reports, we'll refer you to our published reports.

Reports are updated regularly, so if the information you require isn't showing the first time you look, please check it again at a later date. If you require further assistance on making a Freedom of Information request, or if the reports referred to above do not contain the information you require, contact our Freedom of Information service.

Information relating to the re-use of council information.

Search the reports