From 1 April 2022, there will be 3 different rates poundages. Basic Property Rate – 49.8 pence. Intermediate Property Rate – 51.1 pence paid by businesses with a rateable value between £51,001 and £95,000. Higher Property Rate – 52.4 pence paid by businesses with a rateable value more than £95,000.
There are rates reliefs to help owners of non-domestic properties, including businesses, with coronavirus (COVID-19) and these changes will start from April 2022:
- the Basic Property Rate (poundage) will change from 49 pence to 49.8 pence
- 50% relief for the retail, hospitality and leisure sectors will be available for the first three months of 2022-23, capped at £27,500 per ratepayer
- the Business Growth Accelerator relief will cover increases in rateable value due to the installation of solar panels
- Enterprise Areas relief will be continued until 31 March 2023
- Traditional relief will be continued until 31 March 2023 for all but the largest hospitality properties in Scotland, and Aberdeen City/Aberdeenshire offices
Fines for failing to give information to assessors.
Under new legislation Assessors may request information from a proprietor, tenant or occupier of a non-domestic property as well as any other relevant person in an Assessor Information Notice (AIN). Failure to respond to these requests within specific timescales may result in a civil penalty as set out in the table below.
|Minimum days after information first requested||Penalty (share of rateable value)||Penalty if property not yet entered on roll|
|28||1% but not less than £200||£1,000|
|70||21% but not less than £1,200||£11,000|
|84||71% but not less than £2,200||£61,000|
- Councils may also request information from a proprietor, tenant or occupier that it may reasonably require for the purpose of issuing any demand or other document relating to non-domestic rates. Failure to respond to this request within 21 days may result in a civil penalty of up to £95.
- The council may request this information a second time, and failure to respond within a further 21 days may result in a civil penalty of up to £370.
- Councils must be notified of the change in occupier of a property within 42 days of the change. Failure to do so may result in a civil penalty of up to £370.
For more information on non-domestic rates click here