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ISBN 978 1 78851 163 6 PPDAS 271366
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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.
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.
Page updated: Monday, August 21, 2017