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Glasgow City Council

Non Domestic Rates Appeals

Appeal a rates decision

If you wish to appeal on the grounds that Rates levied have been incorrectly calculated or applied or dispute a decision made by the NDR Service, please provide the following in writing:

  • Your name, address and the date
  • The address of the business premises
  • The reference number shown on your bill and the date of the bill
  • Must be made within 28 days on receipt of the bill
  • Reason for the appeal must be indicated along with any supporting information/evidence

Please submit this to:

Glasgow City Council

PO Box 36


G1 1JE

You must continue to pay your rates bills until we have considered your appeal.

I don't agree with the rateable value

Your bill is calculated using the property's rateable value.  The rateable value is set by the Glasgow City Assessor and published in the Valuation Roll.

If you disagree with the rateable value of your business property, you can make an appeal directly to the City Assessor.  

  • type your business post code in the search box.
  • click on your 'view more' next to your address & then 'make an appeal' near the bottom of the page. 

Alternatively you can call them on 0141 287 1111 to initiate this process.

You must apply for this within 6 months of buying or moving into the property.  If the Assessor alters the valuation roll by making a new entry or changing the value, you must make your appeal within six months of the date of the valuation notice.


For more information on this appeals process please see our Rateable Value Appeals Process page.

You must continue to pay your rates bills until the Assessor has considered your appeal.

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