South Ayrshire Council - Non Domestic Rates

Non Domestic Rates (Business Rates)

Introduction

The following information is intended only as a guide. Any person requiring further detailed information may obtain assistance by writing to: South Ayrshire Council, Revenue Services, PO Box 31, Wellington Square, Ayr, KA7 2PL (Telephone: 01292 612671), or by e-mail to: 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 the last revaluation, including the new financial year, are as follows:

Year	Standard Rate	Properties with rateable value > £29,000
Year	Standard Rate	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

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.

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.