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Business Rates

Business Rates

Business Rates Charges

Business rates are also referred to as non-domestic rates. They are paid on non-domestic properties by businesses and companies.

The amount you pay is calculated by multiplying the non-domestic rate (NDR) per pound by the rateable value of the property your business occupies.

The non-domestic rate per pound is set by the Scottish Government.

The rates for 2023/24 are as follows:
Rateable value less than £51,001 49.8 pence per pound
New intermediate supplement for rateable values between £51,001 and £100,000 51.1 pence per pound
Rateable value greater than £100,000 52.4 pence per pound

If you have any enquiries about your business rates, please email

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.

Empty Relief

As at 1 April 2023 each Local Authority has full autonomy in choosing to set a reduced charge for premises that are empty of all movable fixtures and fittings, or applying the standard occupied rate.

For Financial year 2023, Clackmannanshire Council have opted to replicate the statutory reductions that were in place up to 31 March 2023. This means no ratepayer will be adversely effected through these new powers.

You must re-apply for this relief on an annual basis, please find link to application at the bottom of this page. 

Small Business Bonus Scheme

Significant changes have been made to the operation of the Small Business Bonus scheme under the terms of the The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023.

This has seen the introduction of new tapered thresholds and a change in the award entitlement whether you are the ratepayer of one or more than one. Subjects that are unoccupied or used for payday lending will remain ineligible to receive this relief. 

In addition to this, subjects used wholly or mainly for the following purposes will, from 1 April 2023, no longer be eligible for rates relief through this scheme; 

  • The accommodation of one or more advertisements 
  • The provision of facilities for betting 
  • The provision of one or more parking spaces
For ratepayers of a single subject, the following will apply for 2023/24
Rateable value range % Relief
(subject to availability)
Up to £12,000 100%
£12,001 to £15,000 Award will taper from a maximum of 100% to a maximum of 25%
£15,001 to £20,000 Award will taper from a maximum of 25% to zero
For rate payers of more than one subject the following will apply for 2023/24
Combined Rateable value of all businesses in Scotland % Relief
(subject to availability)
Up to £12,000 100%
£12,001 to £35,000 25% for each individual subject with a rateable value of £15,000 or less
Award will taper from 25% to zero for each individual subject with a rateable value between £15,001 and £20,000

From 1st April 2020, unoccupied properties are not eligible for Small Business Bonus Scheme.

If you think you may qualify for the scheme, please complete the application form below.

For Further Information Contact

Collections Team
Kilncraigs, Greenside Street, Alloa, FK10 1EB
Tel: 01259 226238 / 450000