Business Rates

Guide to Non-domestic Rates

For information on business rates including reliefs and reductions, please refer to our booklet below:

• Guide to Non-domestic Rates in Clackmannanshire 2026/27

Water and waste water charges

Your business rates bill does not include charges for water and waste water.

If you have any enquiries about water or waste water, please contact Scottish Water.

Important tax information for tenants of commercial property

Depending on your lease terms, you may need to submit a tax return and pay Land and Buildings Transaction Tax (LBTT) to Revenue Scotland. Leases that come under LBTT also come with additional ongoing responsibilities for the tenant. Please refer to Revenue Scotland's web page.