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:

• empty
• the premises of a charity or non-profit making organisation
• used for a recreational purpose
• where nursing care is provided or
• a small business

then it may be eligible for a reduction in rates.

If there has been a change in ownership/occupancy, please complete the attached form.

If you require any further information about Non-Domestic Rates please see our guide or write to:

Non-Domestic Rates
PO Box36
45 John Street
Glasgow 
G1 1JE

Or if visiting in person:

Non Domestic Rates
78 Queen Street
Glasgow
G1 3DN

Monday to Thursday 8.45am to 4.30pm
Friday                     8.45am to 3.30pm

Phone: 0141 287 7333

Fax: 0141 287 7340

E-mail: ndr@fs.glasgow.gov.uk