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Glasgow City Council

Non-Domestic Rates Explained

Non-domestic rates (also called business rates) are a tax on non-domestic properties to help pay for local council services.

The money collected from the rates is pooled nationally and redistributed among Scottish local authorities according to factors including population and need.

A number of measures of support for businesses to limit the impact of COVID-19 for financial year 2020/2021 have been announced by the Scottish Government. Details of these are available on the Scottish Government website.  We are currently working to prioritise implementation of these and will provide further information when available.

How are rates calculated?

Non-Domestic properties in Scotland are charged rates based on the Rateable Value of the property multiplied by the Rate Poundage.

The Rateable Value of the property is set by the City Assessor and published on the Valuation Roll.  You can check your rateable value here.

The Rate Poundage is set by the Scottish Government.  For 2019 to 2020, the Rate Poundage is set at 49.0 pence in the pound.  Larger businesses with a Rateable Value over £51,000 pay an additional supplement of 2.6 pence in the pound. 

Further guidance on non-domestic rates including a rates calculator is provided by the Scottish Government and can be found on the following page:

MyGov - Business Rates Guidance

Are Non-Domestic Water and Waste-Water Charges Included?

Non-domestic rates do not include water and waste-water charges.  Your licensed provider will bill you directly.

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