The Glasgow City Assessor is responsible for the valuation of all heritable properties for local taxation purposes. Currently all rateable properties are shown in the Valuation Roll and domestic subjects are contained within the Council Tax Valuation List. These documents form the basis for levying Non-Domestic Rates and Council Tax.
The Rateable Value is an estimate of the annual rent which a non-residential property might reasonably expect to command on the open market. It is determined by the Glasgow City Assessor and entered in the Valuation Roll.
If you wish to view the Valuation Roll on-line, visit the Assessors' Web Portal.
Contact the City Assessor
The City Assessor
PO Box 27111
GLASGOW G4 7DP
When fixing the level of value, the Assessor examines the rents passing for all let properties at a date two years prior to the Revaluation. For the 2010 Revaluation, this date was 1st April 2008. For the 2017 Revaluation, this date is 1st April 20015.
Further information on the principles of valuation and practice notes which explain how rateable value(s) have been set can be accessed via the Assessors Web Portal
The amount of rates due for each property is determined by multiplying the Rateable Value by the "Rate Poundage", which is determined annually by the Scottish Government and is set at £0.48 for the financial year 2015/16. An additional supplement of £0.013 has been added to those properties that have a Rateable Value of more than £35,000. Scottish Government provide an online rates calculator.
If you have reason to believe your Rateable Value is too high there is a formal Appeals Procedure which should be followed. If you are unsure about making an appeal you should contact the Glasgow City Assessor in the first instance.
Further guidance on appeals procedure and an online appeal facility is available on the Glasgow City Assessors' Web Portal.
The Assessor is responsible for the preparation and maintenance of the Council Tax Valuation List which requires that each property's band reflects the Assessor's opinion of its open market value as at 1 April 1991, but taking account of its physical state and its locality as at 1 April 1993 (or for new properties, when they enter the list).
Further information on council tax is available on the Assessors' Web Portal including appealing the Council Tax band that has been applied to your home.
The Freedom of Information (Scotland) Act 2002 allows increased public access to information held by Scottish Public Authorities. The Glasgow City Assessor, as one of the designated authorities, has prepared a Publication Scheme as required by the Act.