West Lothian Council delivers

Business Rates – Liability

 

Business rate poundage

Each year, the Scottish Government sets the 'business rate poundage'. The business rate poundage for 2012-2013 is 45p for every pound of rateable value.

Any business that uses (or has the right to use) a property with a rateable value of more than £35,000 will pay an extra 0.8p on top of the poundage rate. This means that the business will pay 45.8p for every £1 of rateable value.

In addition, where a business uses a property mainly as a shop, the rateable value is £300,000 or more and they sell alcohol and tobacco they will pay an extra 9.3p on the poundage rate. This means the business will pay 55.1p for every £1 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 24/03/2012