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2017 Non-domestic rating revaluation - consultation on possible transitional arrangements

2017 Non-domestic rating revaluation - consultation on possible transitional arrangements

Tuesday, August 16, 2016

ISBN: 9781786523921

The Scottish Government has an option to put transitional relief arrangements in place to phase in any large changes in individual rate bills arising from the 2017 revaluation. This is referred to as transitional relief, although in practice it means that some ratepayers pay more or less than they otherwise would. This discussion paper considers in principle whether any transitional arrangements should be put in place for 2017.

Executive Summary

The Scottish Government has an option to put transitional relief arrangements in place to phase in any large changes in individual rate bills arising from the 2017 revaluation. This is referred to as transitional relief, although in practice it means that some ratepayers pay more or less than they otherwise would.

 

This discussion paper considers in principle whether any transitional arrangements should be put in place for 2017.