Non-domestic rating multipliers
(uniform business rate poundages)
From 2008/09, the large multiplier applies to assessments producing a rateable value greater
than £29,000.
| Rate year |
Large |
Standard |
| 2005/06 |
46.55p |
46.1p |
| 2006/07 |
45.3p |
44.9p |
| 2007/08 |
44.4p |
44.1p |
| 2008/09 |
46.2p |
45.8p |
| 2009/10 |
48.5p |
48.1p |
The Small Business Rates Relief Scheme was replaced by the
Small Business Bonus Scheme from 1 April 2008. Ratepayers who
occupy or are entitled to occupy a non-domestic property which
has a rateable value of £15,000 or less may be eligible for a
discount on the rate poundage, as set out below: Combined rateable value of all premises in Scotland
| Percentage relief available, subject to eligibility |
2008/09 |
2009/10 |
2010/11 |
| up to £8,000 |
80% |
100% |
100% |
| £8.001 to £10,000 |
40% |
50% |
50% |
| £10,0001 to £15,000 |
20% |
25% |
25% |
Thresholds for 2010/11 may be subject to change as a result of
the 2010 Revaluation.
Transitional arrangements
Transitional arrangements are phased out with effect from
1 April 2008; all ratepayers will be paying rates based on their
current rateable value.
Maximum annual increases & decreases in rates payable
| Rate year |
Max annual increase |
Max annual decrease |
| |
in real
terms |
after inflation |
in real
terms |
after inflation |
| 2005/06 |
12.5% |
16.0% |
10.0% |
8.2% |
| 2006/07 |
see note |
see note |
see note |
see note |
| 2007/08 |
see note |
see note |
see note |
see note |
| 2008/09 |
25.0% |
29.4% |
15.0% |
19.0% |
| 2009/10 |
n/a |
n/a |
n/a |
n/a |
Note: In 2006/07, the transitional relief/limit applied at one third of that
applied in 2005/06 (adjusted for inflation), reducing to one third in
2007/08.
Empty properties
The scheme grants 100% exemption to properties which are
empty for the first three months and 50% thereafter. However,
some properties such as industrial and listed buildings and
properties with rateable values of less than £1,700 receive a
permanent exemption. Further information
For more UK business rates data and and a quick guide to Colliers International's rating services download our brochure below or contact us to discuss your needs.
 Colliers International Essential Rating Data 2010/11 (PDF 308KB)
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