Non-domestic business rates roadmap

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).