Non Domestic Rates

What is it and how is it calculated

Non-domestic rates (also called business rates) are a tax on business property to help pay for local council services.

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. Guidance on non-domestic rates including a rates calculator is provided by the Scottish Government and can be found on the following page:

MyGov - Business Rates Guidance

If you disagree with the rateable value of your business property, you can make an appeal in writing to: The Glasgow City Assessor, PO Box 27111, Glasgow, G4 7PD.  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.

Can I check my rates account online?

You can now access your rates account online through our self service facility.

You can use this to:

• Sign up to receive your bills electronically.
• View your monthly instalments.
• View a breakdown of any balance outstanding.
• View or print copies of your rates correspondence.
• Set up or amend direct debits.

How can I pay my rates?

Direct debit

You can choose to make payments by direct debit on the 1^st, 7^th, 18^th or 28^th of each month.  You can set up a direct debit today using our self service facility or give us a phone on 0141 287 7333. If you are unable to set up a direct debit online e.g. because two or more people must authorise this, you can  download a copy of the mandate [165kb].

A letter will be issued to you confirming your bank details and the direct debit guarantee applies.

Bank Transfer

You can make payment directly into our bank account. Our details are:

Account Number: 00223217

Sort Code: 83-44-00

Cheque or postal order

If you wish to pay by cheque or postal order please send to:
Glasgow City Council
PO Box 36
Glasgow
G1 1JE

Please make cheques/postal orders payable to 'Glasgow City Council' and quote your reference number on the back of your cheque/postal order.

In person

You can pay at our payment office at 45 John Street, Glasgow.

The office is open Monday - Friday 9.00am - 5.00pm.

Phone

You can also choose to pay your rates twice yearly in May and October.

Please phone us on 0141 287 7333 to make a payment.  

How do I reduce my bill?

You may be eligible for a reduction in your bill if your property is, for example:

• 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.

Visit our rates relief page for more information on reduced rates and to find out if you are eligible to apply.

How do I appeal against decisions?

If you wish to appeal on the grounds that rates levied have been incorrectly calculated or applied, please submit this in writing to:

Glasgow City Council

PO Box 36, Glasgow G1 1JE

Business Improvement Districts (BIDs)

What is a BID?

A Business Improvement District (BID) is about businesses working together and investing collectively in local improvements, in addition to those delivered by the statutory authorities, which will be of benefit to the businesses involved whilst contributing to the wider aspirations of the local residential community and growing the local economy.

In Glasgow there are currently three approved BIDs in the following areas:

Sauchiehall Street           www.allinsauchiehall.com

Byres Road and Lanes    www.visitwestend.com

Shawlands                     www.myshawlands.com

In line with the relevant regulations, Glasgow City Council will have the responsibility for issuing the BID levy bills and collecting the levy on behalf of the BID. A Final Demand will be issued immediately if payment is not made, and will be followed by a notice of recovery proceedings. Glasgow City Council has powers under 'The Planning etc (Scotland) Act 2006 (Business Improvement District levy) Order 2007' to recover the levy in the event of non-payment using a summary warrant or decree.

If you have a query regarding BIDs please use our BIDs Contact Form

How can I tell you of a change?

You can also notify us of a change, if you are changing Ownership, Occupancy, or Landlord/Letting agent. Notify us of a change here.