Non-Domestic Rates
Non-Domestic Rates or Business Rates are a property-based tax. Rates are charged on all business properties.
The money collected from the Rates is pooled nationally and redistributed among Scottish Local Authorities according to factors including population and need.
The calculation of rates depends on the Rateable Value of the property which is set by the Glasgow City Assessor.
We accept payments of Non-Domestic Rates by a number of methods.
If the Non-Domestic property is:
then it may be eligible for a reduction in rates.
If there has been a change in ownership/occupancy, please complete the attached Change of Address Details form.
2012-13 Deferral Scheme
The Scottish Government has introduced an opt-in Non-Domestic rate deferral scheme for 2012-13. Under this scheme, rate paying businesses in Scotland will be able to defer 3.2% of their 2012-13 bill, which will be repaid half in 2013-14 and half in 2014-15.
To make an application for this, please download and complete our NDR Deferral Application form.
If you require any further information about Non-Domestic Rates please see our guide or write to:
Non-Domestic Rates
PO Box 36
45 John Street
Glasgow
G1 1JE
Please note that the office at John Street is currently undergoing refurbishment and this address is for correspondence only.
You can visit us a the office at:
78 North Frederick Street
Glasgow
G1 1PR
Office open Monday - Friday 9.00am to 4.30pm
Phone: 0141 287 7333
Fax: 0141 287 7340
E-mail: ndr@fs.glasgow.gov.uk