Business rates

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There are huge concerns about the way business rates are calculated in Scotland

Scottish Government's 'rapid' rates review still hasn't started five months on

Five months after ministers promised a rapid independent review of eye-watering business rates rises, not a single panel member has been appointed — leaving firms facing another year of unaffordable bills with no relief in sight.

Businesses on Edinburgh’s Royal Mile are among those facing the pressures of Scotland’s business rates system

Businesses on Edinburgh’s Royal Mile are among those facing the pressures of Scotland’s business rates system

Scotland’s small firms are being squeezed. This Budget could offer a lifeline

Edinburgh’s Grassmarket: Sir Tom Hunter argues a new approach to business rates could help hospitality create jobs, attract investment and support local economies

Edinburgh’s Grassmarket: Sir Tom Hunter argues a new approach to business rates could help hospitality create jobs, attract investment and support local economies

Reset the Rates

Sir Tom Hunter: Scotland must stop taxing hospitality success

Latest figures show Edinburgh contributed more non-domestic rates income than Glasgow in 2025-26, while East Lothian emerged as one of the fastest-growing contributors to business rates revenue in Scotland

Latest figures show Edinburgh contributed more non-domestic rates income than Glasgow in 2025-26, while East Lothian emerged as one of the fastest-growing contributors to business rates revenue in Scotland

Reset the Rates

The £32m East Lothian question lurking behind Edinburgh's business rates win

Business leaders across Scotland are backing our new campaign for a fairer, simpler and less expensive rates system

Business leaders across Scotland are backing our new campaign for a fairer, simpler and less expensive rates system

Reset the Rates: Six reforms to fix Scotland's broken business rates system

Robin Winstanley of OnPath Energy, which is backing calls for councils to retain the business rates generated by new onshore wind farms

Robin Winstanley of OnPath Energy, which is backing calls for councils to retain the business rates generated by new onshore wind farms

The £78m windfall that could stay in Scotland’s wind farm communities

Shoppers and businesses on Glasgow's Buchanan Street. Business leaders argue that tackling the cost of doing business is an essential part of addressing the cost of living

Shoppers and businesses on Glasgow's Buchanan Street. Business leaders argue that tackling the cost of doing business is an essential part of addressing the cost of living

Charandeep Singh

The cost of living debate is missing a crucial part of the picture

The fire at 109-112 Princes Street broke out overnight on July 9.

The fire at 109-112 Princes Street broke out overnight on July 9.

Increased scrunity of tax recovery efforts approved following Herald investigations

A string of gift shops at the former Debenhams on Princes Street building has become a symbol of the city's struggle with non-domestic rate payers.

A string of gift shops at the former Debenhams on Princes Street building has become a symbol of the city's struggle with non-domestic rate payers.

Council secures 23,000 warrants to recover unpaid rates from capital's businesses

The council refused to provide documents outlining how it attempted to recover non-domestic rates from the building's tenants.

The council refused to provide documents outlining how it attempted to recover non-domestic rates from the building's tenants.

Fire site gift shops excluded from FOI response over harm to 'commercial interests'

Around 3,000 businesses have not paid their non-domestic rates.

Around 3,000 businesses have not paid their non-domestic rates.

Thousands of capital's firms fail to pay full business rates, council confirms

Princes Street was closed for seven weeks this summer due to the July blaze.

Princes Street was closed for seven weeks this summer due to the July blaze.

Overdue accounts for London-based firm behind Princes Street fire gift shops

Scotland risks falling behind the rest of the UK on tax.

Scotland risks falling behind the rest of the UK on tax.

Business leaders challenge Swinney over Scotland's tax burden

The row of gift shops as pictured in August last year.

The row of gift shops as pictured in August last year.

Gift shops at Princes Street fire site liable for £300k in non-domestic rates

Call for Scotland's business rates system to be scrapped

Call for Scotland's business rates system to be scrapped

Trade group demands Scotland scraps ‘not fit for purpose’ rates system

The Herald asked for data relating to George Street businesses.

The Herald asked for data relating to George Street businesses.

Council refuses to name tax-avoiding firms trading on capital's retail streets

Shops that had not paid their non-domestic rates were operating at the site of the Princes Street fire.

Shops that had not paid their non-domestic rates were operating at the site of the Princes Street fire.

No criminal charges against capital's alleged business rates dodgers since 2024

There are a number of troubling similarities between the two fires.

There are a number of troubling similarities between the two fires.

The Union Street and Princes Street fires have too many troubling parallels

Andy Burnham announced a 20% reduction in business rates for hospitality firms.

Andy Burnham announced a 20% reduction in business rates for hospitality firms.

Struggling Scottish pubs need Andy Burnham’s business rates relief, SNP told

One thing was particularly striking about John Swinney's speech.

One thing was particularly striking about John Swinney's speech.

What was it Swinney said that stood out?

Middleton is the SNP MSP for Aberdeen Central

Middleton is the SNP MSP for Aberdeen Central

SNP MSP urges Scottish Government to rebalance business rates ‘as soon as possible’

The view down Renfield Street looking towards the fire gutted Union Corner building on the corner of Union Street/Gordon Street, Glasgow, today, Saturday.

Photograph by Colin Mearns
14th March 2026

The view down Renfield Street looking towards the fire gutted Union Corner building on the corner of Union Street/Gordon Street, Glasgow, today, Saturday.

Photograph by Colin Mearns
14th March 2026

Glasgow City Council

What Glasgow City Council is owed in unpaid business rates following vape shop fire

Robi Lambie said the current trading climate may be 'even harder than Covid'

Robi Lambie said the current trading climate may be 'even harder than Covid'

Coffee specialists say it may be 'even harder than Covid' — can they survive?

Party leaders at the hustings

Party leaders at the hustings

2026 Holyrood election

'That is unaffordable': Business owners confront Swinney over rates surge

Demolition begins on Union Corner in Glasgow following the fire

Demolition begins on Union Corner in Glasgow following the fire

Multi-million firm which owned Union Street fire shop got 100 per cent tax break