If you're responsible for paying business rates on a property in Dumfries and Galloway, this guide answers common questions about how bills are calculated, available reliefs and how to pay.
If you need more information or want to apply for a reduction, please visit our Non-Domestic Rates webpage: Business rates
Why has my bill gone up this year?
The annual charge is calculated using a Rate Poundage set by the Scottish Government. For 2025/26, the rates are:
- rateable value under £51,000 – 49.8p
- rateable value between £51,001 and £100,000 – 55.4p
- rateable value over £100,000 – 56.8p You can find more information about how your bill is calculated on our webpage: How business rates are calculated.
What is an empty property, and what reduction is available?
A property is classed as empty if it’s no longer in active use. Relief is available for up to 12 months from the last date of occupation:
- 50% relief for the first 3 months
- 10% relief for the next 9 months
What is Fresh Start Relief, and will I qualify?
Fresh Start Relief is available for certain newly occupied properties that were previously empty for at least 6 months and received Empty Property Relief during that time.
Full eligibility criteria and application forms are available here: Fresh Start Relief for business rates.
Will there be Transitional Relief in 2025/26? Yes. Transitional Relief is available for properties affected by the 2023 revaluation. For 2025/26, the following limits apply to increases in gross charges:
- small (up to £20,000) – capped at 37.5%
- medium (£20,001 to £100,000) – capped at 75%
- large (over £100,000) – capped at 112.5%
If you qualify, the relief will be applied automatically.
Am I still entitled to Small Business Bonus Scheme relief?
Yes, the qualifying thresholds remain the same. Please check our website for the latest thresholds: Business rates reductions for small businesses.
If your business was negatively affected by the 2023/24 changes, Transitional Relief still applies. In 2025/26, your bill will be capped at £1,800.
I think I might be entitled to another relief – how do I apply?
Details of all available business rates reliefs and application forms are available here: Business rates reductions and relief.
Can I apply for the new Hospitality Relief?
Yes. A new Hospitality Relief has been introduced by the Scottish Government for 2025/26.
It offers 40% relief on eligible hospitality properties with a rateable value of up to £51,000, capped at £110,000 per ratepayer across Scotland.
Read more about Non-Domestic Rates Hospitality Relief 2025.
This relief is not applied automatically – you must apply online – apply here: Business rates reductions and relief.
Are there limits on the total amount of relief I can receive?
Yes. Some reliefs are subject to subsidy control limits under the Subsidy Control Act 2022, which caps financial assistance at £315,000 over the most recent three financial years.
Reliefs affected by subsidy control include:
- Renewable Energy Relief
- New Fibre Infrastructure Relief
- Rural Relief
- Day Nursery Relief
- Small Business Bonus Scheme and Parks
- Hospitality Relief
If you have questions about this, please contact our team on 030 33 33 3005 (Option 3).
Is there other support available for businesses?
Yes. Business Gateway Dumfries and Galloway supports new and existing businesses with advice, training, and events.
Visit the Business Gateway Dumfries and Galloway website or call 01387 808738
I told you about a change, but it’s not shown on my bill – why?
Annual bills are based on data extracted on 30 March 2025. If you reported a change after this date, it will not show on your bill, but a revised one will be issued shortly.
What changes do I need to report to you?
Please tell us if:
- you become liable for or stop being liable for a property
- your property becomes unoccupied or your business ceases trading
- your contact details change
- you become eligible for or no longer qualify for relief
- you receive Small Business Bonus Relief and become liable for another property
You must report these changes even if you currently receive 100% relief. Failing to do so could result in you having to repay any award.
Report changes using the online form.
Can I pay by Direct Debit?
Yes – it’s a convenient way to spread your payments. Set up a Direct Debit online.
How do I change my Direct Debit bank details? You can:
- update your bank directly, and they will notify us
- complete a new Direct Debit instruction online
- call 030 33 33 3005 (Option 3) and we’ll update it for you
What other payment options are there?
- internet banking – account: 15084819. Sort code: 83-18-06. Quote your full reference and postcode (for example, 12345678DG11AA). Email remittance to financeincome@dumgal.gov.uk
- online payments – make payments online (select the correct financial year)
- automated telephone payments – call 01387 273003 (24/7)
- phone – call 030 33 33 3005 (Option 3) to pay by card
- post – send cheques (payable to Dumfries and Galloway Council) to: Revenue Services, PO Box 9089, Dumfries, DG1 9EB
How do I dispute my entry in the Valuation Roll?
You must contact the Assessor Department within 4 months of your notification date. ·
- email: assessor@dumgal.gov.uk
- write to: Assessor, Council Offices, Militia House, Dumfries, DG1 2HR
If you disagree with the outcome, you can appeal online via the Scottish Assessors Association (SAA) portal at: Local Taxation Chamber
Do I still need to pay if I’ve appealed my rateable value?
Yes – you must continue to pay your bill as issued until the appeal has been resolved.
How can I check rateable values of other properties?
Visit the Scottish Assessors Association website at www.saa.gov.uk
I’m struggling to pay my bill – what should I do?
Please contact our Non-Domestic Rates team as soon as possible. We may be able to offer a payment arrangement:
- call: 030 33 33 3005 (Option 3)
- email: NDR@dumgal.gov.uk
You can also contact Dumfries and Galloway Citizens Advice Service for free, confidential advice at www.dagcas.org
For more information, visit our Non-Domestic Rates webpage.