Scotland -Uniform Business Rates (UBR)
| Rate Year | Higher | Intermediate | Basic |
| 2025/26 | 56.8p* | 55.4p* | 49.8p* |
| 2024/25 | 55.9p | 54.5p | 49.8p |
| 2023/24 | 52.4p | 51.1p | 49.8p |
| 2022/23 | 52.4p | 51.1p | 49.8p |
| 2021/22 | 51.6p | 50.3p | 49.0p |
| 2020/21 | 52.4p | 51.1p | 49.8p |
From 2024/2025 the higher UBR rate applies to all properties with a Rateable Value (RV) greater than RV£100,000.
Any properties with a Rateable Value between RV£51,001 and RV£100,000 benefit from a “intermediate” reduced multiplier and any properties with a Rateable Value of RV £51,000 or below benefit from a further reduced “basic” multiplier.
*Although confirmed in the Autumn 2024 Budget, the multipliers for 2025/26 are shown as estimates until the appropriate legislation is completed.
