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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
Annex 1: Status of Recommendations as at June 2018

85 page PDF

908.8 kB

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