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Apply for rates and rental reimbursement

Published on 07 June 2024

The reimbursement of rental costs and non-domestic rates is available to General Dental Service (GDS) practitioners on a dental list.

Deadlines for submission

The deadline for rent reimbursement for all four quarters of the financial year 2024/2025 is 29 February 2024.

But you can still submit the form for part payment of 2024/25 practice rental costs as follows:

  • 31 May 2024 for quarters 2, 3 and 4
  • 31 August 2024 for quarters 3 and 4
  • 30 November 2024 for quarter 4 only

How to make a claim for rent reimbursement

Download and complete the GP234 claim form or request one from your local NHS board.

The designated dentist and the practice accountant must sign the form – and you should keep a copy for your own records.

Submit the form by email to

How to make a claim for reimbursement of non-domestic rates

Download and submit a completed GP212 form or request one from your local NHS board.

Determination VIII describes the eligibility criteria for the reimbursement of non-domestic rates and XV for rent reimbursement, you can read the latest SDR amendments Scottish Dental website