Business Rates Relief in Glasgow 2026: How to Reduce Your Commercial Property Bill

Scottish business rates are set by the Scottish Government and administered by Glasgow City Council. A range of reliefs can reduce or eliminate the rates bill for qualifying Glasgow businesses. The most widely available is the Small Business Bonus Scheme, which provides 100% relief on properties with a rateable value up to £12,000 and tapered relief up to £20,000. Reliefs must be applied for — they are not applied automatically.

Small Business Bonus Scheme

The Small Business Bonus Scheme (SBBS) is Scotland's equivalent of England's Small Business Rate Relief. Properties with a rateable value of £12,000 or less qualify for 100% relief — a zero rates bill. Properties with a rateable value between £12,001 and £20,000 receive tapered relief. Where a business occupies more than one property, the combined rateable value is tested against the threshold.

Retail, hospitality, and leisure relief

The Scottish Government has provided additional rates relief for retail, hospitality, and leisure properties in recent years, typically announced in the Scottish Budget. Glasgow shops, cafes, restaurants, and leisure venues should check the current relief level applicable each financial year as the level and scope can change annually.

Empty property relief

Rates continue to apply on empty commercial properties in Scotland, though there is a three-month relief period for most properties and a six-month period for industrial properties. After the relief period, full rates are payable even on empty properties. Managing empty property periods, converting use, or demolishing to reduce rateable value are options worth considering for Glasgow landlords with vacant commercial stock.

Appealing the rateable value

Rateable values in Scotland are set by assessors appointed by each local authority. If you believe the rateable value of your Glasgow commercial property is too high, you can submit a proposal to the local assessor. A successful appeal can reduce the rateable value and therefore the rates bill retrospectively. Appeals should be supported by evidence of comparable properties.

How to apply for relief in Glasgow

• Contact Glasgow City Council's Business Rates team directly.

• Apply online through the Glasgow City Council website for SBBS relief.

• Check annually for new relief schemes announced in the Scottish Budget.

• Keep rateable value under review, especially after property alterations or local market changes.

Countify's advisory team can review your Glasgow commercial property portfolio for rates relief opportunities. Contact us for a free initial consultation.