Publication - Factsheet

Non-domestic business rates roadmap 2017 to 2025

Timeline detailing changes to the business rates system.

1 page PDF

2.9 MB

1 page PDF

2.9 MB

Contents
Non-domestic business rates roadmap 2017 to 2025
Timeline dates

1 page PDF

2.9 MB

Key dates each year

1 April: update in poundage and large business supplement

November/December: Scottish budget proposes any changes to non-domestic rates

February/March: laying of annual subordinate non-domestic rates legislation and budget bill phase in Scottish Parliament

December: local government funding settlement

Timeline

2017

September 2017: statement to Parliament on the Barclay Review report

December 2017: publication of non-domestic rates - implementation plan in response to the Barclay Review

2018

1 April 2018

Changes to reliefs:

  • Fresh Start relief expanded
  • introduction of 100% day nursery relief
  • introduction of Business Growth Accelerator relief
  • renewables: hydro relief introduced 

No changes to reliefs in 2018 to 2019:

  • Small Business Bonus Scheme
  • empty property relief (except New Start – replaced by Growth Accelerator)
  • charitable relief
  • hardship relief
  • disability relief
  • enterprise areas relief
  • rural rate relief
  • day nursery relief
  • district heating relief
  • renewable energy generation relief
  • transitional relief (real-terms cap)

15 June 2018

Publication of Barclay Implementation: a consultation on non-domestic rates reform

17 September 2018

Consultation closed

October 2018

Confirmation of transitional relief continuation to 2022

2019

1 April 2019

Changes to reliefs:

  • new 10-year fibre broadband relief introduced
  • transitional relief extension (real-terms cap)

No change to reliefs in 2019 to 2020:

  • Small Business Bonus Scheme
  • empty property relief (except New Start – replaced by Growth Accelerator)
  • charitable relief
  • hardship relief
  • disability relief
  • enterprise areas relief
  • rural rate relief
  • day nursery relief
  • district heating relief
  • renewable energy generation relief
  • hydro relief

Spring 2019

Introduction of the Non-Domestic Rates (Scotland) Bill

Summer 2019

Planned commencement of the Small Business Bonus Review

2020

1 April 2020

Tone date for 2022 revaluation

Non-Domestic Rates (Scotland) Bill receiving royal assent in advance of 1 April 2020

2021

1 April 2021

Barclay deadline for the implementation of Nursery Relief Review recommendations

2022

1 April 2022

Revaluation

Planned transfer of Valuation Appeal Committees to Scottish Tribunals

Barclay deadline for the implementation of Small Business Bonus Scheme Review recommendations

2024

1 April 2024

Tone date for 2025 revaluation (commencement of one-year tone date)

2025

1 April

Revaluation (commencement of three-yearly revaluations)