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.

Please note that Glasgow City Council Policy on empty properties will change from 1^st April 2024. Full information on this is available on our Empty Property Relief page.

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 on the Scottish Assessors Association website.

The Rate Poundage is set by the Scottish Government.  For 2024 to 2025, the Rate Poundage is as follows:

Rateable Value of Property	Rate Poundage (Pence)
Rateable Value up to £51,000	49.8
Rateable Value between £51,001 and £100,000	54.5
Rateable Value over £100,001	55.9

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

 

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.

 

Local authority information notices & duty to notify of a change

From 1 April 2021, you may be issued a request for information that is required for the billing of Rates. From this date you are also required to notify us of any change in circumstances affecting billing of Rates within 42 days of the change occurring. If you fail to comply with either of these a civil penalty can be imposed.