Business rates in Scotland

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Taxation in Scotland
Scottish Government agencies
Revenue Scotland Registers of Scotland
National Taxation
Income Tax Land and Buildings Transaction Tax Landfill Tax Air Departure Tax
Local Taxation
Council Tax Business rates
v t e

Business rates is the commonly used name of Non-Domestic Rates in Scotland,^[1] 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.