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.

3. Methodology

3.1 All of the information captured in the Respondent Information Form (RIF) stored on Citizen Space was collated with those submitted non-electronically and entered manually by Scottish Government officials and saved in PDF format.

3.2 Text was reviewed manually as well as using a qualitative data analysis computer software package designed for qualitative researchers working with very rich text-based information, where deep levels of analysis are required. Quotations are referenced only where the respondent has indicated their organisation or name could be published.

3.3 Where the response provided was not relevant to the Question under which it was submitted, it has been moved to the relevant Question. The corresponding Respondent Tables have been altered to show this.

3.4 Analysis has been undertaken in aggregate and in respect of each of the main stakeholder / respondent groups. Respondent categories are as follows:

Respondent Category Term used in text Number of Responses
Businesses Businesses 13
Chartered Surveyor (Private Sector) Chartered Surveyor 5
Independent Education Sector Independent Education Sector 17
Individual Individual 24
Local Authority / Local Authority Association / Local Community Local Authority 29
Other Public Sector and Third Sector Other Sector 6
Professional / Representative / Trade Body Representative Body 47
Valuation Board / Assessor / Related Organisation Assessors 7
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