We are testing a new beta website for gov.scot go to new site

Report of the Barclay Review of Non-Domestic Rates

Description
ISBN9781788511636
Official Print Publication Date
Website Publication DateAugust 22, 2017

Listen

ISBN 978 1 78851 163 6
PPDAS 271366

This document is also available in pdf format (1.6MB)

Contents

Foreword

Section 1: Executive Summary.

Section 2: Introduction.

Section 3: Current non-domestic rates system in Scotland.

Section 4: Recommendations.

Section 5: A final option for consideration.

Annexes

Annex A: Other ideas considered - changing the basis of tax.
A1: Introduction.
A2: Land Value Tax.
A3: Other basis of tax.
A4: Taxing capital values instead of rental values.

Annex B: Other ideas considered - the way in which revaluation works.
B1: Annual valuations- with consideration given to a fixed rate of tax.
B2: Constraining the changes that can happen at revaluation - transitional relief.
B3: Constraining the changes that can happen at revaluation - a "cap and floor" scheme for rateable value changes.
B4: Less frequent revaluations - or sale/ occupier based valuations.

Annex C: Other ideas considered - the operation on the non-domestic rates system.
C1: Digital/ future proofing.
C2: Revaluation before 2022.
C3: Alternative valuation methodology for hospitality properties.
C4: Limiting Small Business Bonus Scheme eligibility for the most profitable organisations.
C5: Devolution of non-domestic rates policy to councils.
C6: Rates retention for councils.
C7: Ensuring that every ratepayer pays something.
C8: Taking the public sector out of rates altogether.
C9: Introducing marginal rates of tax.

Annex D: Costs of review process.

Annex E: Glossary.