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Non-domestic rates reform: analysis of responses to consultation on Barclay implementation

Published: 22 Feb 2019

Analysis of responses to our consultation on accepted recommendations requiring legislation that came out of the Barclay Review of non-domestic rates. The consultation ran from 25 June until 17 September 2018.

85 page PDF

908.8 kB

85 page PDF

908.8 kB

Contents
Non-domestic rates reform: analysis of responses to consultation on Barclay implementation
Errata

85 page PDF

908.8 kB

Errata

The ‘Non-domestic rates reform: analysis of responses to consultation on Barclay implementation’ was an independent, externally commissioned, report. An errata was published on 15th of April 2019, as a result of changes to ‘Chapter 14 - Barclay Review Recommendation 24 – Reform charity relief’ paragraph ’14.3’ on page 63 of the PDF, which contained a statement which could be perceived as not providing an accurate representation of a response to the consultation. This statement has now been amended to improve clarity. The HTML and PDF have been updated to reflect these changes.

ISBN 978 1 78781 579 7
ISSN 2045 6964
PPDAS 533526

This document is also available in pdf format (737KB)

Contents

1. Executive Summary
Introduction:
Recurring Themes
Summary Analysis Table

2. Introduction

3. Methodology

4. Barclay Review Recommendation 1 – Business Growth Accelerator

5. Barclay Review Recommendation 2 – Three yearly revaluations

6. Barclay Review Recommendation 5b – Pilot scheme to increase rates out-of-town

7. Barclay Review Recommendation 13 – Greater information gathering power for Assessors

8. Barclay Review Recommendation 16 – Civil penalty for non-provision of information to Councils by Ratepayers

9. Barclay Review Recommendation 18 – Councils can initiate debt recovery at an earlier stage

10. Barclay Review Recommendation 19 – Reform appeals system

11. Barclay Review Recommendation 20 – General Anti-Avoidance Rule (GAAR)

12. Barclay Review Recommendation 21 – Close empty property relief loophole

13. Barclay Review Recommendation 22 – Close Small Business Bonus Scheme loophole (self-catering)

14. Barclay Review Recommendation 24 – Reform charity relief

15. Barclay Review Recommendation 25 – Restrict relief to properties in active occupation

16. Barclay Review Recommendation 26 – Reform empty property relief (listed buildings and surcharge)

17. Barclay Review Recommendation 27 – Sports relief for affordable community facilities

18. Barclay Review Recommendation 30 – Commercial activity on parks

Annex 1: Status of Recommendations as at June 2018

Annex 2: Consultation Respondents