Councils are responsible for issuing rates bills to the occupiers of non-domestic properties in their local authority valuation area. Business rates are levied on the basis of a national rate poundage multiplied by the rateable value of the property you occupy. For example, if the rate poundage is 45 pence (2012-13)and the property you occupied had a rateable value of £19,000 then your bill would be £8,550.00.
Rates Calculator - http://www.scotland.gov.uk/Topics/Government/local-government/17999/11199/ratescalc.
The poundage rate for 2012-2013 is 45p plus additional supplement of 0.008p for properties with Rateable Value over £35,000
The poundage rate for 2011-2012 is 42.6p plus additional supplement of 0.007p for properties with Rateable Value over £35,000
The poundage rate for 2010-2011 is 40.7p plus additional supplement of 0.007p for properties with Rateable Value over £35,000
The poundage rate for 2009-2010 is 48.1p plus additional supplement of 0.004p for properties with Rateable Value over £29,000
The poundage rate for 2008-2009 is 45.8p plus additional supplement of 0.004p for properties with Rateable Value over £29,000
