As a result of new legislation introduced by the Scottish Government, a number of changes to Non-Domestic Rates will come into effect from 1st April 2023. A list of these changes is provided below. As the Council is currently implementing these changes, some Rates notices may initially be issued which do not include reliefs which you may be entitled to. In these cases, a replacement notice will be issued later this year.
|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:
Due to the NDR Revaluation coming into effect from 1st 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:
|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.
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:
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
We regret that we are unable to process applications for SBBS Relief and SBBS Transtional Relief at the moment. We are working with our system supplier to facilitate this and it is anticipated that recalculated bills containing these reliefs will be issued during the second quarter of the financial year.
The rules surrounding Empty Property Relief will be devolved to Local authorities in Scotland from 1st 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
Properties in receipt of Business Growth Accelerator relief on 31st March 2023 will continue to receive it at the same level for the remaining period of the award.
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 31st 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.
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.