Business Rates (Non-Domestic Rates)
The following information is intended only as a guide. Any person requiring further
detailed information may obtain assistance by writing to:
South Ayrshire Council
Corporate Services
PO Box 31
Wellington Square
Ayr KA7 2PL
Telephone: 01292 612671, or by e-mail: business.rates@south-ayrshire.gov.uk.
What Are Rates?
Non-Domestic Rates are a tax on the occupation of property (in particular property
that is not generally subject to Council Tax), the proceeds of which partially finance
services provided by the local authority.
Rates are levied on the basis of a national poundage rate multiplied by the rateable
value of the property you occupy. The Scottish Government sets the poundage rate
annually for the whole of Scotland whereas the rateable values in Ayrshire are fixed
by the Ayrshire Valuation Joint Board.
The poundage rates since 1st April 2005, including the new financial year, are as
follows:
|
Year
|
Standard Rate
|
Properties with rateable value > £29,000
|
|
Supplement
|
Combined Rate
|
|
2005/6
|
£0.461
|
£0.0045
|
£0.4655
|
|
2006/7
|
£0.449
|
£0.004
|
£0.453
|
|
2007/8
|
£0.441
|
£0.003
|
£0.444
|
|
2008/9
|
£0.458
|
£0.004
|
£0.462
|
|
2009/10
|
£0.481
|
£0.004
|
£0.485
|
|
Year
|
Standard Rate
|
Properties with rateable value > £35,000
|
|
Supplement
|
Combined Rate
|
|
2010/11
|
£0.407
|
£0.007
|
£0.414
|
|
2011/12
|
£0.426
|
£0.007
|
£0.433
|
|
2012/13
|
£0.450
|
£0.008
|
£0.458
|
The Scottish Government has introduced a Public Health Supplement for retail premises
with a rateable value of £300,000 or more, that are mainly used as a shop, that
are licensed to sell alcohol and registered for sale of tobacco. In 2012/13 the
rate poundage supplement will be £0.093 and then £0.13 in both 2013/14 and 2014/15.
The supplement will apply for 3 years only.
The Council cannot reduce individual rates bills for the non-availability of, non-use
of or dissatisfaction with particular services. The amount you have to pay may be
reduced, however, subject to eligibility for other relief schemes.
Revaluation 2010
Every five years all non-domestic (business) properties are assessed, and given
new rateable values. The latest revaluation is effective from 1 April 2010 and all
business properties will have had their rateable values reassessed based on a valuation
(tone) date of 1 April 2008. Further information can be obtained from viewing
The Business Rate Revaluation 2010 - General Information Leaflet produced
by the Scottish Government.
For more information regarding the valuation of your property, please use the following
link for the Ayrshire Valuation Joint Board (AVJB): www.ayrshire-vjb.gov.uk. Alternatively
you can phone them on 01292 612221 or write to:
Ayrshire Valuation Joint Board
9 Wellington Square
Ayr KA7 1HL