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Digital Subscriptions > The Oban Times & Lochaber Times > 23rd February 2017 > Rates: complex, convoluted and in need of radical change

Rates: complex, convoluted and in need of radical change

DEREK CONNERY explains the anger and resistance to plans for a massive increase in the local taxes paid by businesses

AS SOME of you will be aware there has been a review of the non-domestic rates (NDR), but what actually does that mean?

Basically, the NDR is a ‘tax’ levied on businesses in much the same way as council tax is levied on private households.

So what does NDR actually mean? Well, periodically ‘assessors’ ascribe a value to all non-domestic premises in the country (and, believe it or not, that includes noticeboards). That value is used along with a number called ‘poundage’ to work out how much money each business should pay to the Scottish Government as a property-based tax.

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