Glasgow tops endangered buildings list More than 120 sites in city lying neglected

The Scottish Civic Trust said the figures were ''just the tip of the iceberg'' as many significant, dilapidated buildings were not reported.

Edinburgh has less than half the number of buildings on the register compared with Glasgow, with 21 on the list and 23 due to be added.

Duncan Chappell, of the Buildings at Risk service at the Scottish Civic Trust, said: ''Glasgow has a huge number of at-risk buildings. This problem is compounded when you consider that historically, the number of endangered buildings has been under-reported.

''Since the register was set up in 1990, 23 buildings have been lost in Glasgow compared to three in Edinburgh in the same period.''

Three of the top 10 most significant buildings on the register are located in Glasgow: the Britannia Music Hall at 109-121 Trongate, St Vincent Street Free Church, and the former Daily Record Building in Renfield Lane.

Maintained by the Scottish Civic Trust on behalf of Historic Scotland, the buildings-at risk register for Scotland highlights properties of architectural or historic merit across the country considered to be at risk or under threat.

Glasgow City Council has attracted criticism in the past month after Alexander ''Greek'' Thomson's former offices, in West Regent Street, were demolished.

Three Thomson creations in Glasgow including St Vincent Street Church, Caledonian Road Church in the Gorbals, and the Egyptian Halls in Union Street, are on the register.

John Bury, head of planning at the council, said it was not surprising Scotland's largest city had the largest number of buildings registered as at risk.

''We are carrying out a survey of important buildings in the city, looking at the structural conditions in the broadest terms and identifying ones that may be potentially at risk.

''This would be followed up with the owners to maintain and preserve the building.''

Mr Bury said the city's efforts to preserve its built heritage were hampered by legal and administrative problems that had been put to the Scottish Executive.

''There is a funding issue and the problem of making historic buildings fit contemporary uses.

''A notice can be issued under the building control regulation which would mean the burden (of repairing and restoring) falls on the property.

''Under planning legislation, the burden is placed on the owners of the building, who are often offshore companies or firms with a limited asset base.

''It then becomes virtually impossible for the authority to recoup its outlay. It is unwise to spend public money in this way and it has been suggested to the Scottish Executive that a legislative change is made.''

Glasgow has received (pounds) 140m from Historic Scotland since its foundation in 1991, and this has generated at least (pounds) 300m in matched funding.

A spokeswoman for Historic Scotland said: ''There are no properly comparable areas to Glasgow. A city which has lived through the effects of a spectacular rise in fortunes, followed by slow decline and eventual recovery, is bound to be more susceptible.''

Historic Scotland wants to help Glasgow develop an early warning system on historic buildings which will lead to their repair and consolidation.

TOP FIVE AT RISK

James Watt Dock Sugar Warehouses, Greenock:

Scotland's most complete 19th century wet dock range.

Britannia Music Hall, Glasgow:

Described by the Theatres Trust as the most important example of an early music hall to have survived in the UK.

Marischal College, Aberdeen:

The world's second largest granite structure.

St Vincent Street Free Church, Glasgow:

On the World Monuments Fund's list of the world's 100 most endangered sites.

Mavisbank House, Polton:

One of the most important mansions in Scotland. A Scheduled Ancient Monument.