Explainers

Non-Domestic Rates

Non-Domestic Rates (NDR), also known as business rates, are a tax paid by the owner, tenant or occupier of non-domestic properties.

The Scottish Parliament sets the rate of tax. The amount of tax paid depends on the value of the property.

We produce forecasts for the contributable amount of NDR, the amount collected by local authorities and transferred to the Scottish Government. The amount then provided to local authorities by the Scottish Government is known as the distributable amount.

You can find out more about Non-Domestic Rates in the pages below.