Barclay Implementation Advisory Group


Set up in January 2018, Barclay Implementation Advisory Group (also known as 'Non-domestic Rates Advisory Group') offered advice to the Scottish Government on how to best implement the recommendations of the Barclay review. The group was just one of the streams of engagement to inform this implementation and was complemented by subgroups and other on-going stakeholder engagement.


The Group's purpose and working arrangements, as well as valuation, rating and information issues were discussed in detail during the first meeting.  

Barclay Implementation Advisory Group's list of recomendations:

  1. Business growth accelerator

  2. Three yearly revaluations

  3. Reduction in large business supplement

  4. New relief for day nurseries

  5. Expanding fresh start relief to benefit town centres

  6. Review of plant and machinery valuation

  7. Review of Small Business Bonus Scheme

  8. 'Road map' for future rates changes

  9. Provision of better information

  10. Relief recipients to be published

  11. Employ rateable value finder product

  12. More transparency & consistency from Assessors

  13. Greater information gathering power for Assessors

  14. Standardised rates bills across Scotland

  15. Incentivise online billing

  16. Penalty for non-provision of information to councils

  17. Councils to make refund payments faster

  18. Enable quicker debt recovery from ratepayers

  19. Reform of the appeals system

  20. General anti avoidance rule (GAAR)

  21. Close empty property relief loophole Covered under GAAR

  22. Close SBBS second homes loophole

  23. All relief awards to be checked for errors

  24. Reform charity relief (partially progressed)

  25. Relief restricted to properties in active occupation

  26. Reform empty property relief

  27. Sports relief for affordable community facilities

  28. All property should be on valuation roll (not progressed)

  29. Commercial agricultural processing (not progressed)

  30. Commercial activity on parks etc.


Barclay Implementation Advisory Group had two sub-groups:


  • Mari Tunby, CBI Scotland
  • Jonathan Sharma, CoSLA
  • Alan Puckrin, CoSLA
  • Stuart Mackinnon, Federation of Small Businesses
  • Kevin Fraser, IRRV
  • David Magor, IRRV
  • Ken McCormack, RICS
  • Ian Milton, Scottish Assessors Association
  • Brian Rogan, Scottish Chambers of Commerce
  • Moira Walker, Scottish Property Federation
  • Graeme McLean, Scottish Retail Consortium
  • Graeme Strachan, Scottish Assessors Association
  • Moira Walker, Walker rating