Publication - Factsheet
Non-domestic business rates roadmap
Timeline detailing changes to the business rates system.
- Published:
- 22 Feb 2019
Key dates each year
- November/December: Scottish budget proposes any changes to non-domestic rates.
- January/February: laying of annual subordinate non-domestic rates legislation and budget bill phase in Scottish Parliament
- 1 April: annual change in tax rates (poundage)
Timeline
2017 - 1 April
Revaluation (with a tone date as at 1 April 2015)
Changes to reliefs:
- Small Business Bonus Scheme expanded in The Non-Domestic Rates (Levying) (Scotland) Regulations 2017
- Transitional relief introduced in The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
- 50% District Heating Relief introduced in The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017
August
Publication of the Barclay Review Report on Non-Domestic Rates
September
Statement to the Parliament on the Barclay Review Report:
December
Scottish Government responds to Report in its Implementation Plan
2018
1 April
Changes to reliefs:
- Fresh Start relief expanded in The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018
- introduction of 100% day nursery relief in The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018, Business Growth Accelerator relief in The Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018 and Hydro relief in The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2018
25 June
Publication of Barclay Implementation: a consultation on non-domestic rates reform
17 September
Consultation closed
October
Confirmation of transitional relief continuation to 31 March 2022
2019
31 January
Government commits to devolving empty property relief to councils in time for the next revaluation in a deal agreed between the Scottish Government and the Green Party
22 February
Publication of Non-domestic rates reform: analysis of responses to consultation on Barclay implementation
25 March
Introduction of the Non-Domestic Rates (Scotland) Bill
1 April
Changes to reliefs:
- new 10-year fibre broadband relief introduced in The Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019
June
Small Business Bonus Review commenced by the Fraser of Allander Institute
2020
15 January
Publication of Tretton Review Report of Small-Scale Hydro Plant and Machinery
6 February
Government commits to having District Heating Relief in place to 2032 in Scottish Budget 2020-2021
11 March
Non-Domestic Rates (Scotland) Act receives Royal Assent
1 April
Changes to reliefs:
- 100% relief for Reverse Vending Machines introduced in The Non-Domestic Rates (Reverse Vending Machine Relief) (Scotland) Regulations 2020
- COVID-19 - 1.6% relief for all non-domestic properties and 100% relief for retail, hospitality, leisure and airport properties introduced for one year in The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 and The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Amendment Regulations 2020
- Enterprise Areas relief extended to 2022 in The Non-Domestic Rates (Enterprise Areas) (Scotland) Amendment Regulations 2020
- Properties are only eligible for the Small Business Bonus Scheme if they are in active use in The Non-Domestic Rates (Levying) (Scotland) Regulations 2020
Introduction of an Intermediate Property Rate (poundage + 1.3p for properties with a rateable value between £51,001 and £95,000) and a Higher Property Rate (poundage + 2.6p for properties with a rateable value over £95,000) in The Non-Domestic Rates (Levying) (Scotland) Regulations 2020. This supersedes the 2.6p Large Business Supplement on properties with a rateable value over £51,000
Civil penalties introduced for failure to respond to Assessors information notices under the Non-Domestic Rates (Scotland) Act 2020
27 May
100% relief for news publishing to 31 March 2021 under The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 as amended by the Coronavirus (Scotland) (No.2) Act 2020
26 August
Government commits to extending the statutory deadline for revaluation appeals to 31 December 2021 (affects certain running roll appeal disposal deadlines as well depending on when they were lodged)
2021
1 April
Barclay deadline for the implementation of Nursery Relief Review recommendations
Under the Non-Domestic Rates (Scotland) Act 2020:
- mainstream independent schools no longer eligible for charitable rates relief
- civil penalties introduced for failure to comply with Council information notices
- councils able to initiate debt recovery earlier, in line with council tax
- assessors must include a mark in the valuation roll for new and improved properties
- councils may query relief to non-used/underused properties
31 December
Disposal deadline for revaluation appeals (and certain running roll appeals).
2022
1 April
- tone date for 2023 revaluation (commencement of one-year tone date)
- transfer of Valuation Appeal Committees to Scottish Tribunals
- Barclay deadline for the implementation of Small Business Bonus Scheme Review recommendations
- 2-stage appeals system introduced under the Non-Domestic Rates (Scotland) Act 2020
- self-catering properties must provide evidence of 70 days of actual letting in the preceding year to be classed as a non-domestic property
2023
1 April
- revaluation comes into effect based on values as at 1 April 2022
- Commercial/charitable activity in public parks to be entered into the valuation roll under the Non-Domestic Rates (Scotland) Act 2020
2025
1 April
Tone date for 2026 revaluation.
2026
1 April
Revaluation (commencement of three-yearly revaluations).