Non-domestic Rates 2023/24 Changes

As a result of new legislation introduced by the Scottish Government, a number of changes to Non-Domestic Rates will come into effect from 1^st April 2023. A list of these changes is provided below. 

Rate poundage for 2023 to 2024

Rateable Value of Property	Rate Poundage (Pence)
Rateable Value up to £51,000	49.8
Rateable Value between £51,001 and £100,000	51.1
Rateable Value over £100,001	52.4

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

Revaluation Transitional Relief

Due to the NDR Revaluation coming into effect from 1^st April 2023, a Revaluation Transitional Relief scheme has been put into place in order to limit the increase in Rates charged. This will cap any rise based on the Rateable Value of the property:

Revaluation Transitional Relief amounts

Rateable Value	2023-24	2024-25	2025-26
Small (up to £20,000)	12.5 %	25%	37.5%
Medium (£20,001 to £100,000)	25%	50%	75%
Large (Over £100,000)	37.5%	75%	112.5%

No application is required to recieve this relief although we regret that the Council is unable to provide this relief at the moment. We are working with our system supplier to facilitate this and it is anticipated that recalculated bills containing Revaluation Transitional Relief will be issued during the second quarter of the financial year.

Small Business Bonus Scheme relief

The rules relating to Small Business Bonus Scheme (SBBS) Relief have been changed and these changes will impact a large number of Ratepayers in Glasgow. Full Details on SBBS relief can be found at http://www.glasgow.gov.uk/sbbs but the main changes are:

• The Rateable Value threshold up to which properties can claim 100% SBBS relief on has been reduced from £15,000 to £12,000
• The Rateable Value threshold up to which SBBS relief can be given has increased from £18,000 to £20,000
• Ratepayers who are responsible for only one property can receive:
  • 100% Relief if the Rateable value is £12,000 or less
  • A discount of between 100% and 25% (calculated on a sliding scale) if the Rateable Value is between £12,001 and £15,000
  • A discount of between 25% and 0% (calculated on a sliding scale)  if the Rateable Value is between £15,001 and £20,000
  • Properties with a Rateable Value of £20,000 or more are unable to receive SBBS Relief
     
• Ratepayers who are responsible for multiple properties  can receive:
  • 100% Relief on all properties if the cumulative Rateable Value is £12,000 or less
  • A discount of 25% for each property with a Rateable Value of between £12,001 and £15,000 (providing the cumulative value of all properties does not exceed £35,000)
  • A discount of between 25% and 0% (calculated on a sliding scale) for each  property with a Rateable Value of between £15,001 and £20,000 (providing the cumulative value of all properties does not exceed £35,000)
  • If the cumulative value of all properties is £35,000  or more or the individual Rateable value of a property is £20,000 or more, no SBBS relief can be applied
     
• In addition to the existing categories of Payday Lenders and Vacant properties, SBBS relief can no longer be applied to properties classed as:
  • Car parks
  • Car spaces
  • Advertisements
  • Betting shops

All existing SBBS Relief recipients (except those with single properties with a Rateable Value of less than £12,000 who were in receipt of SBBS on 31st March 2023) must make a new application for SBBS Relief. See our page at www.glasgow.gov.uk/sbbs for more information on this.

If a Ratepayer has been adversely affected by the SBBS relief changes listed above, an SBBS Transitional Relief scheme is in place to limit any increase in the Rates charge to a maximum of £600. You must make an application for this and more information can be found at www.glasgow.gov.uk/sbtr

Empty Property Relief

The rules surrounding Empty Property Relief will be devolved to Local authorities in Scotland from 1^st April 2023 and each Council can now set its own policy relating to this. Glasgow City Council have opted not to make any changes from the previous national scheme during financial year 2023/24. More information can be found at www.glasgow.gov.uk/ndrempty 

Business Growth Accelerator

Properties in receipt of Business Growth Accelerator relief on 31^st March 2023 will continue to receive it at the same level for the remaining period of the award.

Fresh start relief

The Maximum Rateable Value to qualify for Fresh Start relief will increase from £95,000 to £100,000. Additionally, any Ratepayers in receipt of Fresh Start Relief at 31^st March 2023 will continue to receive it for the remaining period of the award even where they would no longer qualify due to the 2023 Revaluation increasing the Rateable Value of the property.

Transitional Relief - new entries within parks

A new Transitional Relief scheme is available applying to properties located in parks and which are newly entered onto the Valuation Roll from 1/4/23 under changes to Non-Domestic Rates Regulations. This relief will cap bills at 33% of the gross liability in 2023-24. You must apply for this relief using our Application Form.