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30 May 2019 | Economy

CONSULTATION RESPONSE: Non-Domestic Rates (Scotland) Bill

SCDI responds to Call for Evidence on Non-Domestic Rates Bill

SCDI has responded on behalf of its members to the Call for Evidence on the Non-Domestic Rates (Scotland) Bill by the Local Government and Communities Committee of the Scottish Parliament.

SCDI’s Blueprint for the Scottish Economy called on the Scottish Government to review and reform the Non-Domestic Rates system in Scotland in 2015. SCDI therefore warmly welcomed the announcement of the Barclay Review in 2017 and the Non-Domestic Rates Bill.

Our response to the Committee’s inquiry highlighted SCDI’s:

  • Strong support for the proposed move from five-year to three-year revaluation cycles;
  • Call for the next revaluation cycle to take place in 2021, rather than 2022;
  • Concern at the high level of rates applied to many properties as an ongoing barrier to business investment and viability, especially in the hospitality sector;
  • Support for the increased powers to be given to assessors to improve the flow of information and the efficiency of the process;
  • Support for measures within the Bill to protect local government revenue and prevent tax avoidance; and,
  • Recognition of the need to address the potential implications of the Deposit Return Scheme on the rateable value of properties, which have yet to be considered.

You can read the full submission below.