Business rates is the commonly used name of Non-Domestic Rates in Scotland, a tax on occupation of non-domestic property. Rates are a property tax used to fund local services that dates back to the Poor Law.
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👉 Business rates in Scotland in the context of Local government in Scotland
Local government in Scotland comprises thirty-two local authorities, commonly referred to as councils. Each council provides public services, including education, social care, waste management, libraries and planning. Councils receive the majority of their funding from the Scottish Government, but operate independently and are accountable to their local electorates. Councils raise additional income via the Council Tax, a locally variable domestic property tax, and Business rates, a non-domestic property tax.
Councils are made up of councillors who are directly elected by the residents of the area they represent. Each council area is divided into a number of wards, and three or four councillors are elected for each ward. There are currently 1,226 elected councillors in Scotland.Local elections are normally held every five years and use the single transferable vote electoral system. The most recent election was the 2022 Scottish local elections and the next election will be the 2027 Scottish local elections.