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 | 2025/26 | 2024/25 | 2023/24 |
|---|---|---|---|
Up to 51,000 | 49.8 | 49.8 | 49.8 |
51,001-100,000 | 55.4 | 54.5 | 51.1 |
From 100,001 | 56.8 | 55.9 | 52.4 |
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.
If your property is located in a Digital Improvement District (DID) an additional levy is payable which will be invoiced on behalf of the DID Company, CuparNow. Further details can be obtained for CuparNow at their blog.
For more information on Non-Domestic Rates access the Scottish Government website www.business.scotland.gov.uk (takes you to an external website).
Non-Domestic Rates – Full Database
A list will be published on a regular basis detailing Non-Domestic Rates full database, including reliefs awarded (see Related Publications below).
The information will be updated on a quarterly basis and all personal information is removed prior to publication.
Contacting us
Change in Circumstances
Please 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 if you wish to submit a general enquiry.
Related Publications
- Business Rates - Direct Debit Mandate
- Corporate Debt Policy
- Non-Domestic Rates Full Database Quarter 3 2023-24
- Non-Domestic Rates Full Database Quarter 4 2023-24
- Non-Domestic Rates Full Database Quarter 1 2024-25
- Non-Domestic Rates Full Database Quarter 2 2024-25
- Non-Domestic Rates Full Database Quarter 3 2024-25
- List of Relief Recipients Quarter 3 2023-24
- List of Relief Recipients Quarter 4 2023-24
- List of Relief Recipients Quarter 1 2024-25
- List of Relief Recipients Quarter 2 2024-25
- List of Relief Recipients Quarter 3 2024-25
- Non-Domestic Rates Empty Relief Policy from 1 Apr 2024
