Business Rates 2018/19

Business rates (also called non-domestic rates) are taxes on business property to help pay for local council services.

This guide has been prepared by Fife Council’s Economy, Planning & Employability and Revenue & Commercial Services with information from the Fife Assessor. It is intended to help businesses better understand how their business rates are calculated, the reliefs or discounts schemes available, and ways to pay.

The information is the best available at the date this guide was prepared.

Business owners and managers are encouraged to visit the Scottish Assessors’ website for interactive tools and information on rateable values and the valuation roll.

Fife Council’s website has the most up-to-date information on reliefs and payment processes for business rates.

The Scottish Government has developed a website for businesses with up-to-date information about business rates at

The publication can be found here:- Business Rates 2018/19