Non Domestic Rates

Set-up your Direct Debit On-line

By Telephone - Call our trained advisors on 01382 431203 who can set-up your Direct Debit immediately. 

By Post - Download and complete a Direct Debit form (102KB PDF) and return it to: Executive Director of Corporate Services, Non Domestic Rates, Dundee, DD1 1NN. 

By BACS, Telephone Banking, Standing Order or other Automated Payment - Quote Sort Code 83-50-00 A/C No 00658059 (please remember to quote your 12 digit customer account number. 

Pay using our Online payments section. You will need your Non Domestic Rates account number. 

A 24 hour automated payment line is available by dialling 0845 6026943 (calls cost 5p per minute plus your providers access charge). You will need to have your Non Domestic Rates account number and credit or debit card when you call. You will be told that your payment has been authorised and you will be given an authorisation code as confirmation.

Your bank account or credit card account will be debited within three working days. All major credit/debit cards accepted, Switch, Delta, Visa or Mastercard. If you have any queries regarding this service, phone 01382 431203.

Apply online.

From 1 April 2025 a new empty property policy has been agreed.

All empty properties which become vacant (empty and unoccupied) from 1 April 2025 onwards will receive a standard 6 month 100% relief, thereafter a full charge will be levied. A minimum occupancy requirement of 6 months must apply before empty property relief will be considered.

Applications must be made during the initial 6 months period that the property first becomes unoccupied, any applications made after the premises have been occupied for more than 6 months will not be backdated and if successful, relief will commence from the date of application.

Retrospective applications for properties now occupied will not be considered.

Empty Property Relief Types From 1 April 2024:

Non Industrial, Industrial, Listed Building, RV < £1,700, Unoccupied land with no buildings, Rateable occupier is a trustee for sequestration, liquidation or executor - 100% relief for 6 months only, full charge thereafter.

Occupation prohibited 100% relief - no time limit.

Where properties have already been awarded relief under the 2024/25 relief scheme, this will transfer to the new 2025/26 relief scheme.

Apply online.

The Scottish Government introduced a new 40% relief in 2025/26 for hospitality businesses that have a rateable value up to and including £51,000. The defined hospitality property class types are:

• Class 1 Bed and breakfast accommodation
  Use as bed and breakfast accommodation.
• Class 2 Camping site
  Use as a camping site.
• Class 3 Caravan
  Use as a caravan (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960).
• Class 4 Caravan site
  Use as a caravan site (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960).
• Class 5 Chalet, holiday hut and bothy
  Use as a chalet, holiday hut or bothy.
• Class 6 Guest house, hotel and hostel
  Use as a guest house, hotel or hostel, where no significant element of care is provided.
• Class 7 Public house
  Use as a public house or nightclub where the following conditions are satisfied -
  1. a premises licence authorising the sale of alcohol for consumption both on and off the premises has been issued by a licensing board under section 26 (issue of licence and summary) of the Licensing (Scotland) Act 2005),
  2. the premises are used for such sales to members of the public, principally for consumption on the premises, in accordance with the operating plan contained in the premises licence, and
  3. the operating plan contained in the premises licence does not include any provision that such sales are made subject to those members of the public residing at, or consuming food on, the premises.
• Class 8 Restaurant
  Use for the sale of food or refreshments to members of the public for consumption on those premises, including any café, coffee shop, bistro, fast food restaurant or snack bar that is so used.
• Class 9 Self-catering holiday accommodation
  Use as self-catering holiday accommodation.
• Class 10 Timeshare accommodation
  Use as timeshare accommodation.
• Class 11 Small music venue
  Use as a venue to host live music events where each of the following conditions is satisfied -
  1. the premises are used as an indoor, permanent venue, operating all-year round,
  2. the venue is used to host live music events for a public audience, and
  3. the venue has a maximum capacity of 1500 persons.

If your rateable value is £51,000 or below, and you operate one of the defined hospitality types above, you can complete an online application form. 

Apply for Hospitality Relief

Fresh Start Relief applies to newly occupied commercial properties which were previously unoccupied and in receipt of empty property relief for 6 months or more. The relief award is 100% for a period of 12 months.  In order to qualify, your property must also comply with the following criteria:

• the rateable value must not exceed £100,000
• no longer than 12 months have elapsed since the lands and heritages became occupied, and
• it is not used for payday lending

This relief is subject to Subsidy Rules under the EU-UK Trade and Cooperation Agreement (TCA).  Please read the undernoted document before applying for the relief.

Subsidy or aid information & declaration

Apply online.

Newly built properties are eligible for 100% relief whilst they are vacant and for a further 12 months once they are occupied OR four years after the date of the alteration to the valuation roll, whichever is sooner.  Improved or expanded properties, may be eligible for relief on the increase in rateable value.  This would result in no increase in the rates payable for 12 months.  

Apply online

Premises used wholly or mainly as a day nursery may be eligible for 100% Relief under current regulations.  An application for each property must be made to obtain this relief.  

Call (01382) 431203 or email ndr.sl@dundeecity.gov.uk to request an application form.

Transitional Relief will be automatically applied to your account.

A rebate can be claimed in respect of premises used for the needs of disabled persons.

Apply online.

Relief of Rates can be granted where a property is part-occupied for a short time only with the intention to re-occupy.  Any application should be submitted with plans showing the occupied and unoccupied parts of the property

Apply online.

To be eligible for this scheme businesses must be solely concerned with the production of heat or power (or both) from renewable energy sources.

Apply online.

Call 01382 431203 or email ndr.sl@dundeecity.gov.uk to request further information.

The Parks Transitional Relief reduces bills for properties in parks liable for rates for the first time on 1 April 2023.

You will get 67% relief in 2023 to 2024, followed by 33% relief in 2024 to 2025.

Please note that this relief is application based and will not be applied automatically.

Please find link to application:

Apply online