Implementing the Barclay Review

Consultation launched to inform legislative proposals.

To ensure Scotland’s ratepayers continue to have a competitive advantage, a Bill will be introduced to implement the recommendations from the Barclay Review.

While the strategic direction of the reforms has been set by the Barclay Review, the Finance Secretary has launched a consultation document which seeks views on the specific details of how legislation will work in a number of areas.

The Consultation on non-domestic rates reform, alongside the continued work of the Implementation Advisory Group in progressing other non-legislative reforms, will ensure the legislation brought forward in early 2019 delivers the recommendations of the Barclay Review efficiently and effectively.

Launching the consultation, Finance Secretary Derek Mackay said:

“The launch of this consultation marks the next step in our reform of the business rates system following the Barclay review. It seeks the views of business and other stakeholders on the proposed legislative changes that we intend to bring forward to ensure we maintain a competitive advantage for Scottish ratepayers.

“I would encourage all stakeholders to engage fully with this consultation process.

“The recommendations of Barclay, alongside others in the Budget strike the right balance between offering a competitive and sustainable taxation environment while delivering sufficient resources to fund the public services which we all rely.

“In April I introduced a number of measures to underpin that competitive advantage. The growth accelerator and 100% relief for new build properties until first occupied will support speculative development and encourage improvements to our building stock, while our new targeted nursery relief will support a sector that is vital to ensuring an inclusive workforce. These measures are unique in the UK and apply equally to the public, private and third sectors.

“I am confident that these measures will not only attract new investment into Scotland, but also incentivise new developments and support employment.”


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