Apply for rates and rental reimbursement
Published on 13 January 2026
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 2026/2027 is 28 February 2026.
If you miss this deadline, you can still submit the form for part payment of 2026/2027 practice rental costs as follows:
- 31 May 2026 for quarters 2, 3, and 4
- 31 August 2026 for quarters 3 and 4
- 30 November 2026 for quarter 4 only
How to make a claim for rent reimbursement
You must use the current version of the GP234 which is available from the following link, Dental Payments will return any application using older versions.
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 nss.psd-dental-payments@nhs.scot ensuring to include GP234 in the subject line.
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