Scotland -Uniform Business Rates (UBR)
| Rate Year | Higher | Intermediate | Basic |
| 2026/27 | 54.8p | 53.5p | 48.1p |
| 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 |
The Higher multiplier for Scotland applies to all properties with a rateable value greater than £100,000; the Intermediate multiplier applies to all properties with a rateable value between £51,001 and £100,000; the Basic multiplier applies to properties with a rateable value of £51,000 or below.
