Call for views as MSPs begin scrutiny of Non-Domestic Rates Bill

Public views on the bill to reform non-domestic rates in Scotland have been invited as a Holyrood committee begins its stage 1 scrutiny of the measure.

The Local Government & Communities Committee has issued its call for evidence on the Non-Domestic Rates (Scotland) Bill, which implements certain proposals of the Barclay review of 2017 (click here for news report on the bill). These include a three yearly rather than a five yearly revaluation cycle, with a more recent "tone date", a "business growth accelerator" by delaying rates charges or increases on new or improved properties, and a modernised appeal system. It would also remove the rates exemption from most private schools, and tackle a "tax avoidance tactic" involving unoccupied or underused properties.

MSPs are looking for views on a range of specific proposals in the bill, along with general comments including whether it should contain any further provisions.

Committee convener James Dornan MSP commented: "Non-domestic rates are the second highest revenue raising tax in Scotland and these reforms could affect a great number of people.

"We are keen to hear the views of potentially affected organisations and members of the public about the proposed changes to the system, and whether the Government has addressed the issues raised in the Barclay review.

"We also want to know if people think anything else should be included in this bill or if more radical reform of the system is needed. We look forward to hearing what the public has to say and using the evidence to ensure our inquiry is as robust as possible." 

Click here to view the call for evidence. Written views close on 30 May 2019.