Small Business Bonus Scheme Evaluation Short-Term Working Group

Overview

The Barclay Review of Non-Domestic Rates recommended that the effectiveness of the Small Business Bonus Scheme (SBBS) be evaluated. We accepted this recommendation and commissioned the Fraser of Allander Institute (FAI) to carry out an independent review of the scheme.

The FAI published their final report of the SBBS evaluation on 8 March 2022. The recommendations included “that the Scottish Government begins to collect new information that will make a more robust assessment of the SBBS (and potentially other reliefs) possible in the future”.

We have established a short-term working group to inform advice to Scottish Ministers in respect of this recommendation.

Members

• Association of Convenience Stores
• Association of Scotland’s Self-Caterers
• The Booksellers Association of the UK and Ireland (representing the Scottish Retail Consortium)
• Confederation of British Industry (Scotland)
• Convention of Scottish Local Authorities (COSLA)
• Federation of Small Businesses
• Fraser of Allander Institute
• Institute of Chartered Accountants of Scotland
• Institute of Revenues, Rating and Valuation
• National Hair and Beauty Federation
• Scottish Chambers of Commerce
• Scottish Grocers Federation
• Scottish Licensed Trade Association
• Scottish Property Federation
• UKHospitality

Documents

• Small Business Bonus Scheme Evaluation Short-Term Working Group minutes: September 2022
• Small Business Bonus Scheme Evaluation Short-Term Working Group minutes: June 2022