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

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.


1. a) A cap on the level of supplement set in legislation determined by Scottish Ministers.

b) A requirement for Ministerial and/ or Parliamentary approval for each scheme.

c) A requirement for the local Council to consult on the scheme, including with local ratepayers and to publish analysis of this consultation prior to any approach being made to the Scottish Government to take part in a pilot scheme.

d) A requirement for local ratepayers to have a say on how proceeds from the supplement are spent.

2. 13th March 2018 Spring Budget Statement – Phillip Hammond.


4. The term "phoenix company" is used to describe the practice of carrying on the same business or trade successively through a series of companies where each becomes insolvent (can't pay their debts) in turn. Each time this happens, the insolvent company's business, but not its debts, is transferred to a new, similar 'phoenix' company. The insolvent company then ceases to trade and might enter into formal insolvency proceedings (liquidation, administration or administrative receivership) or be dissolved. (

5. N.B. Mark Drakeford, Cabinet Secretary for Finance issued a written statement on 16th October 2018 on behalf of the The Welsh Government. This statement detailed the decision by the Welsh Government to increase the period of temporary occupation of empty property from 42 days to 6 months. The Barclays Review Consultation period ran from the 25th June to 17th September 2018.

6. Makro Properties Limited v Nuneaton & Bedworth Borough Council -

7. Section 19 of the Local Government (Financial Provisions etc.) (Scotland) Act 1963 -

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