Business rates

Business (non-domestic) rates

Business rates are charged on most non-domestic properties, like:

  • shops
  • offices
  • pubs
  • warehouses
  • factories
  • holiday rental homes or guest houses

You'll probably have to pay business rates if you use a building or part of a building for non-domestic purposes.

Ratepayers must register for non-domestic rates by supplying a copy of their signed lease, rental agreement or licence to occupy document by emailing the rates section at revenues9@falkirk.gov.uk or by sending to:

Falkirk Council Non-Domestic Rates

PO Box 21764
Falkirk
FK1 9GJ

We are responsible for the collection of all business rates on behalf of Scottish Government for all non-domestic subjects within Falkirk Local Authority.

Ratepayers will be issued with a rates bill detailing the rates charge and when instalments are due to be paid.

Instalments are payable on the 1st of each month unless payment is made by direct debit.

The amount we collect is paid into the national non-domestic rates pool. This is then redistributed by central government to Councils in the form of grants to help pay for services.

There are mandatory and discretionary reliefs (discounts) available.

Non-domestic rates calculator

Scottish Government and Scottish Enterprise have developed a new business rates bill calculator to estimate your business rates bill and a plain English business rates guide:

Important tax information for tenants of commercial property

Devolved tax legislation implemented on 01 April 2015 mean that some tenants in Scotland must, by law, submit a new tax return to Revenue Scotland every 3 years to ensure they have paid the correct amount of LBTT. The first time a 3 year lease review return became due was therefore 2018.

A return has to be submitted:

  • every 3 years from the effective date of the lease
  • at the point where the lease is assigned
  • at the point where the lease is terminated

It is the responsibility of the tenant to submit the return – even if the lease has not changed or if no tax is due. Failure to do so will result in a penalty.

For further information please visit www.revenue.scot/leases.