Your business or property may be liable for the BID levy if it is within the BID area. The diagram below describes how the levy bill is arrived at.

The levy will be calculated on 1% of the non domestic rateable value of each property and will be split 50:50 between the property owner and the occupier.

Under the Planning etc (Scotland) Act 2006 (Business Improvement Districts Levy) Order 2007, liable businesses must pay the BID levy: please visit www.bids-scotland.co.uk for more information. The invoice is your BID Levy which you are legally obliged to pay.