Your Levy, Your BID
Every business within the BID area contributes to a shared fund, known as the BID levy, which is reinvested directly into local priorities. This page explains how the levy works, how it’s calculated, and what it supports.
How is the levy calculated?
The levy is based on the Rateable Value (RV) of your business premises, as set by the Scottish Assessors Association.
We use a banded levy model to ensure contributions are proportionate, fair and predictable.
| Rateable Value (RV) | Annual Levy | Per Month | Per Week |
|---|---|---|---|
| £0 – £2,999 | Voluntary | Voluntary | Voluntary |
| £3,000 – £8,399 | £200.00 | £16.67 | £3.85 |
| £8,400 – £13,399 | £333.33 | £27.78 | £6.41 |
| £13,400 – £39,999 | £506.67 | £42.22 | £9.74 |
| £40,000 – £65,999 | £706.67 | £58.89 | £13.59 |
| £66,000 – £99,999 | £1,186.67 | £98.89 | £22.82 |
| £100,000 – £179,999 | £1,373.33 | £114.44 | £26.41 |
| £180,000+ | £3,066.67 | £255.56 | £58.97 |
Who has to pay the levy?
Any non-domestic property within the BID boundary with a Rateable Value of £3,000 or more is legally required to pay the levy annually.
Properties with an RV below £3,000 are invited to contribute voluntarily and benefit from BID services.
How is the levy collected?
The levy is collected by The Highland Council on behalf of the BID. You will receive a bill each year in November / December, separate from your business rates. Payment is made to the Council, not the BID directly.
What happens if I don’t pay?
The BID levy is enforced in the same way as business rates. Non-payment may result in recovery action by the Council.
When will I be billed?
Levy bills are issued annually, typically in November / December. The amount is fixed for the duration of the five-year BID term (2024–2029), unless your Rateable Value changes.
How was this agreed?
The BID was approved by a formal ballot of eligible businesses in early 2024. 66 businesses voted in favour out of 107 votes cast, meeting the required legal thresholds for number and rateable value.
How much does the BID raise each year?
The BID is forecast to raise approximately £180,000 per year, all of which is ring-fenced for project delivery as set out in the BID Business Plan.
I voted No. Will I still have to pay?
The BID Business Plan is put to a democratic secret postal ballot of the eligible persons (property owners and or occupiers) and if the majority vote in favour, all eligible persons liable to pay the non-domestic rate are liable for the levy.
What legislation underpins BIDs in Scotland?
BIDs in Scotland are underpinned by:
- The Planning etc. (Scotland) Act 2006
- The Planning etc. (Scotland) Act 2006 (Business Improvement Districts Levy) Order 2007
- The Business Improvement Districts (Scotland) Regulations 2007
- The Business Improvement Districts (Ballot Arrangements) (Scotland) Regulations 2007
- The Business Improvement Districts (Scotland) Amendment Regulations 2007 No 510
- The Business Improvement Districts (Scotland) Amendment Regulations 2008 No 359
The legislation in relation to the development of a BID is very flexible and allows BIDs in a number of diverse ways to help bring about strong local partnerships and positive change contributing to sustainable economic growth.
How are BID projects and spending decisions made?
All projects delivered by the BID must align with the priorities set out in the Business Plan that was approved during the 2024 ballot.
The BID is overseen by a voluntary Board of Directors, made up of local business owners and stakeholders. They meet regularly to review progress, approve budgets, and ensure that spending remains focused, transparent, and in line with the plan.
Key decision-making principles:
- Projects must support the aims agreed in the ballot
- Funding is prioritised based on business needs, impact, and value for money
- Levy income is ring-fenced and cannot be used for statutory services or general council budgets
- All financial decisions are subject to Board approval and annual reporting requirements
We also regularly seek feedback from levy payers through surveys, meetings, and one-to-one conversations to make sure delivery stays relevant.
Want to have your say? Use our feedback form here.