Non-Domestic Rates represent charges on the occupancy of lands and heritages in the Valuation Roll. Charges are levied in terms of the Local Government (Scotland) Act 1947 (as amended).
The occupier(s) of a non domestic property normally pays Rates - usually this is the owner/occupier or leaseholder. Non-domestic properties are business properties such as shops, offices, warehouses and factories, and any other property that is not classed as domestic property. In some cases, properties may be used for both domestic and non-domestic use (for example, a shop with a flat above it), in which case both Council Tax and Business Rates will be charged.
For further information, contact:
Non-Domestic Rates
Finance Department
Council Offices
Garshake Road
Dumbarton G82 3PU
The public counter at above office is opened:
9.00am - 4.00pm Monday to Thursday
9.00am - 3.30pm Friday
or
Tel: 01389 737454
Fax: 01389 737472
8.45am - 4.45pm Monday to Thursday
8.45am - 3.55pm Friday
Working From Home?
If you work from home, your local council may charge Business Rates for the part of the property used for work, and you will have to pay Council Tax for the rest of the property (although your property's valuation band may change). It will depend on the circumstances of each case and you should ask your local Assessor for advice.
What If I Own a Holiday Home?
Unless you plan to make your holiday home available for let for at least 140 days a year, you will not have to pay Business Rates on the property. You will have to pay Council Tax instead.
If you offer bed-and-breakfast accommodation in your own home to six people (or less), you will not be liable for Business Rates as long as you are living in the property. You will pay Council Tax instead.
If you hire out your holiday home for more than 140 days a year, or you provide bed-and-breakfast for more than six people at any one time, you will have to pay Business Rates. You will also pay Council Tax on the part of your property you use as your home.
*Please Note - West Dunbartonshire Council has a duty to protect the public funds it administers. To this end therefore, it may check some of the information it holds within Non-Domestic Rates and other sources within the Council and with other Councils. We may also give some information to other government organisations, if the law allows this.
