The Higher Property Rate applies to all properties with a rateable value above £100,000.The Scottish Budget maintains a competitive rates regime, ensuring that over 95% of properties are liable for a lower property tax than anywhere else in the UK, and supporting business and communities with a competitive non-domestic rates relief package worth an estimated £733 million in 2025-26.We are committed to ensuring the non-domestic rates system supports business growth, investment and competitiveness, whilst acknowledging the important role non-domestic rates income plays in funding public services.Decisions on non-domestic rates are taken annually as part of the Budget in line with prevailing economic conditions and Government priorities. S6W...