Glasgow Business Rates 2026/27: Rates, Reliefs and How to Apply

Glasgow business rates are calculated by multiplying a property's rateable value by the Scottish Government's 2026/27 property rate, then deducting any relief. Glasgow City Council administers the bill. The rates are 48.1p per £1 for properties up to £51,000 rateable value, 53.5p from £51,001 to £100,000, and 54.8p above £100,000.

How Glasgow business rates are calculated in 2026/27

• Basic Property Rate: 48.1p per £1 of rateable value up to and including £51,000.

• Intermediate Property Rate: 53.5p per £1 from £51,001 to £100,000.

• Higher Property Rate: 54.8p per £1 above £100,000.

The gross calculation is rateable value multiplied by the applicable property rate. Reliefs are then deducted. Rateable value is an assessor's estimate rather than the rent or market value shown on a current lease, so check the valuation-roll entry before estimating the bill.

Small Business Bonus Scheme

The Small Business Bonus Scheme can provide 100% relief for a single qualifying property with a rateable value of £12,000 or less, with tapered relief between £12,001 and £20,000. A business with multiple properties may qualify where their combined rateable value is no more than £35,000, but the percentage also depends on each property's individual value. Excluded property types and licensed short-term lets have additional conditions.

Retail, hospitality, and leisure relief

For 2026/27, eligible retail, hospitality and leisure premises in mainland Scotland can receive 15% relief where the property is liable for the Basic or Intermediate Property Rate — broadly a rateable value up to £100,000. The relief is capped at £110,000 per business per year and is scheduled for the three-year revaluation cycle to 31 March 2029. Eligibility still needs to be checked against the detailed scheme rules.

Empty property relief

Glasgow controls its own empty-property relief policy. For claims covered by the council's policy from April 2024, relief is generally 100% for the first three months and 10% for a further 12 months. The property type, occupation history and claim date matter, so landlords should confirm the current award directly with Glasgow City Council before relying on an estimate.

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 eligibility for the 15% retail, hospitality and leisure relief.

• Check the 2026 valuation-roll entry and keep it under review after alterations or occupancy changes.

The Scottish Government publishes the detailed 2026/27 non-domestic rates relief guidance. Glasgow City Council remains responsible for the application and final bill.

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