Non Domestic Rates

Non-Domestic Rates - Revaluation 2010 - Revaluation leaflet.

Information is available on the Scottish Government's website at www.scotland.gov.uk/revaluation

A Guide to Non Domestic Rates

A guide to Non Domestic Rates can be viewed by clicking the link below.

NDR-a guide

Non Domestic Rates Calculator

How do I pay the amount due?

Payment is due on the first day of each month unless otherwise stated and the amount of each instalment will be shown on your bill. Paying by Direct Debit gives customers peace of mind that their bills are being automatically paid. It also avoids the inconvenience of queuing to make payments and eliminates the expense of mailing cheques.

Other methods of payment include:-

• Debit or Credit Card either by telephone or in person at the Cashiers Office in Lerwick.
• Cash or Cheque at the Cashiers Office in Lerwick. Made payable to “Shetland Islands Council”.
• Post Cheques to the Head of Finance, Charlotte House, Commercial Road, Lerwick, ZE1 0LX.

Online Payments

You can now pay online by clicking here

Small Business Bonus Scheme

From April 1 2010 tens of thousands of small businesses will continue to pay no rates at all under the Scottish Government's small business bonus scheme.

You could save up to almost £4,100 year, depending on your rateable value. An eligible business property will save on average £1,440 in 2010-11.

Who qualifies?

You may qualify if you pay non-domestic rates for properties with a combined rateable value of £25,000 or less.

The savings band for eligible properties are -

* The Scheme has been expanded in 2010-11, to allow a business with 2 or more properties with a cumulative rateable value of £25,000 or less to qualify for relief of 25% on individual properties with rateable values of up to £18,000.

Application Procedure for the Bonus Scheme

The Small Business Bonus Scheme is an application-based scheme. 

To determine the exact amount of relief to be awarded, local authorities require complete, accurate and up-to-date information on each of the business’s properties in Scotland. 

Businesses are required to apply to each local authority in which the business has a property in Scotland.  Businesses will have to provide details of all properties owned, leased. (or where vacant) entitled to occupy in Scotland.

If you wish further information regarding the Small Business Bonus Scheme you can view a leaflet at http://www.scotland.gov.uk/Publications/2008/02/11094640/3 or alternatively contact the Local Taxation Section on 01595 744683.