Publication - Consultation analysis

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

Published: 22 February 2019
Topic: Business, industry and innovation, Economy, Money and tax
ISBN: 9781787815797

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.

Supporting documents

Annex 1: Status of Recommendations as at June 2018

Recommendation Number	Description	Status	Legislation needed
1	Business Growth Accelerator	Accepted – Implemented 1 April 2018	Secondary legislation (annual legislation on 1 April 2018). Option for primary legislation- informed by the consultation
2	Three yearly revaluations	Accepted	Primary legislation needed. Informed by the consultation
3	Reduction in Large Business Supplement	Accepted	Will be implemented by secondary legislation when affordable
4	New relief for day nurseries	Accepted – Implemented 1 April 2018	Secondary legislation (from 1 April 2018 to 31 March 2021)
5 (a)	Expanding fresh start relief to benefit town centres	Accepted – Implemented 1 April 2018	Secondary legislation (from 1 April 2018)
5 (b)	Pilot scheme to increase rates out of town	Accepted	Primary legislation needed. Informed by the consultation
6	Review of plant and machinery valuation	Accepted	None. Administrative change
7	Review of Small Business Bonus Scheme	Accepted	None. Administrative change
8	'Road map' for future rates changes	Accepted	None. Administrative change
9	Provision of better information	Accepted	None. Administrative change
10	Relief recipients to be published	Accepted	None. Administrative change
11	Employ rateable value finder product	Accepted	None. Administrative change
12	More transparency & consistency from Assessors	Accepted	None. Administrative change
13	Greater information gathering power for Assessors	Accepted	Primary legislation needed. Informed by the consultation
14	Standardised rates bills across Scotland	Accepted	None. Administrative change
15	Incentivise online billing	Accepted	None. Administrative change
16	Penalty for non-provision of information to Councils	Accepted	Primary legislation needed. Informed by the consultation
17	Councils to make refund payments faster	Accepted	None. Administrative change
18	Enable quicker debt recovery from ratepayers	Accepted	Primary legislation needed. Informed by the consultation
19	Reform of the appeals system	Accepted	Primary legislation needed. Informed by the consultation
20	General Anti-Avoidance Rule (GAAR)	Accepted	Primary legislation needed. Informed by the consultation
21	Close empty property relief loophole	Accepted	Primary legislation needed. Informed by the consultation
22	Close SBBS second homes loophole	Accepted	Primary legislation needed. Informed by the consultation
23	All relief awards to be checked for errors	Accepted	None. Administrative change
24	Reform charity relief	Partially accepted	Primary legislation needed for this part of recommendation. Informed by the consultation
25	Relief restricted to properties in active occupation	Accepted	Primary legislation needed. Informed by the consultation
26	Reform empty property relief	Accepted	Primary legislation needed. Informed by the consultation
27	Sports relief for affordable community facilities	Accepted	Primary legislation needed. Informed by the consultation
28	All property should be on valuation roll	Will not be progressed	N/A
29	Commercial agricultural processing	Will not be progressed	N/A
30	Commercial activity on parks etc.	Accepted	Primary legislation needed. Informed by the consultation

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Information

Annex 1: Status of Recommendations as at June 2018