Business Rates – Liability
Business rate poundage
Each year, the Scottish Government sets the 'business rate poundage'. The business rate poundage for 2011-2012 is 42.6p for every pound of rateable value.
How rates are worked out
To work out the bill for your property, you should multiply the rateable value by the poundage rate. You may be entitled to rate relief or other reductions in your bill.
Transitional arrangements
There will be no transitional arrangements for 1st April 2010 revaluation.
Appeals
You can appeal against your rates charge if you believe we have not assessed the charge correctly. For example, if:
- the person named on the bill is not the ratepayer;
- the rateable value or net yearly value does not match the entry in the valuation roll (to see the valuation roll, please contact the Assessor for Lothian Joint Valuation Board);
- we have not worked out the rates correctly; or
- we have not awarded a relief or a reduction.
If you want to make an appeal, you must write to:
Jim McCafferty
Revenues and Benefits Manager
Revenues Unit
St David House
South Bridge Street
Bathgate
EH48 1TT
You must continue to pay your rates if you appeal.
Updated 05/10/2011