The figures, obtained through a Freedom of Information request by The Herald, show the council has billed £1.4 billion in non-domestic rates, or business rates, across the four financial years from 2021-22 to 2024-25. Just over 6%, or £88,799,117.54, remains uncollected.

The annual shortfall has worsened considerably as £16.6m was outstanding for 2021-22, rising to £20.6m in 2022-23, £21m in 2023-24, and £30m in 2024-25. The council acknowledged that the spike in the most recent year may be partly attributable to the changes to Empty Property Relief (EPR), which granted businesses in listed buildings 100% exemption from business rates in perpetuity.

The figures cast a wider shadow over the Union Street fire that devastated a listed building and temporarily closed Central Station. The blaze began at a vape shop at 105 Union Street, run by Junaid Ltd, trading as Scot’s World. The business had operated from August 2024 until the fire without paying almost £10,000 in non-domestic rates. It was also not legally registered to sell vapes.

The building’s owner, Afton Estates Ltd, had itself taken advantage of the 100% EPR between 2020 and 2024.

From April 2023, the Scottish Government devolved the power to set EPR to local councils, and Glasgow City Council closed the loophole the following year. The premises at 105 Union Street lost its eligibility for the relief, and rates were paid in full, until the vape shop moved in four months later.

Enforcement against illegal vape and tobacco retailers has been limited in scope. Between 2021-22 and 2025-26, just 49 businesses were fined, with a total of £13,600 levied across those years. No fines were issued in the first year, and the annual totals have remained modest throughout.

The fire has prompted calls for tighter regulation of vape shops. First Minister John Swinney said: “If the fire did start in the vape shop, which is what I’ve certainly been briefed was the case, then it will raise issues about the safety of such premises and it’s vital that we examine all of those issues with an open mind.”