Non-Domestic Rates (Coronavirus) (Scotland) Bill: children's rights and wellbeing impact assessment

Children's Rights and Wellbeing Impact Assessment (CRWIA) to consider the impact of the Non-Domestic Rates (Coronavirus) (Scotland) Bill.

This document is part of a collection

Non-Domestic Rates (Coronavirus)(Scotland) Bill

1. Name the policy, and describe its overall aims.

Non-Domestic Rates (Coronavirus) (Scotland) Bill

Non-domestic rates are a property tax based on the rateable value (RV) of a property. RVs are based on the notional annual rental value that a property would attract in the open market and are derived from Net Annual Value (NAV). Valuations are carried out by the independent Scottish Assessors, and NAVs/RVs are updated periodically at revaluations, with the most recent being on 1 April 2017 based on rental values as at 1 April 2015. It is the Government's view that it is at revaluations that any changes in the general level of rents or valuations including those caused by general economic factors should be taken into account, rather than under the 'Material Change of Circumstances' (MCC) legislative provision allowing for changes outside of revaluation.

This Bill will clarify that in calculating the NAVs/RVs of non-domestic properties in the 2017 valuation roll, no account can be taken of any matter that is directly or indirectly attributable to coronavirus on or after 2 April 2020, this being the date the Scottish Government amended the definition of MCC to remove changes in the general level of rents under the Non-Domestic Rates (Scotland) Act 2020. This would rule out COVID-19 appeals in Scotland, such that economic changes to NAVs/RVs from COVID-19 are only considered at revaluation in order to ensure fairness to all ratepayers.

2. What aspects of the policy/measure will affect children and young people up to the age of 18?

The Articles of the United Nations Convention on the Rights of the Child (UNCRC) and the child wellbeing indicators under the Children and Young People (Scotland) Act 2014 apply to all children and young people up to the age of 18, including non-citizen and undocumented children and young people.

This policy is concerned with the impact of COVID-19 on the rateable values of a broad range of non-domestic premises and as such is not expected to affect children and young people.

3. What likely impact – direct or indirect – will the policy/measure have on children and young people?

'Direct' impact refers to policies/measures where children and young people are directly affected by the proposed changes, e.g. in early years, education, child protection or looked after children (children in care). 'Indirect' impact refers to policies/measures that are not directly aimed at children but will have an impact on them. Examples include: welfare reforms, parental leave, housing supply, or local transport schemes.

This policy is concerned with the impact of COVID-19 on the rateable values of a broad range of non-domestic premises. No direct or indirect impacts of this policy on children and young people have been identified.

4. Which groups of children and young people will be affected?

Under the UNCRC, 'children' can refer to: individual children, groups of children, or children in general. Some groups of children will relate to the groups with protected characteristics under the Equality Act 2010: disability, race, religion or belief, sex, sexual orientation. 'Groups' can also refer to children by age band or setting, or those who are eligible for special protection or assistance: e.g. preschool children, children in hospital, children in rural areas, looked after children, young people who offend, victims of abuse or exploitation, child migrants, or children living in poverty.

This policy is not expected to affect any particular groups of children and young people.

5. Will this require a CRWIA?

Explain your reasons.


Non-domestic rates are a universal tax on non-domestic premises (in the sense that all rateable non-domestic premises are liable for NDR). This Bill is intended to apply equally to those affected by its provisions, ensuring that all properties are treated equally and therefore there is a low risk of this policy having a direct or indirect impact on children and young people.

CRWIA Declaration

Tick relevant section, and complete the form.

CRWIA not required


Policy lead

Sandra Reid

Non-Domestic Rates Bill Team Leader

Local Government and Analytical Services Division


17 December 2021

Deputy Director or equivalent

Ellen Leaver, Deputy Director, Local Government and Analytical Services Division


20 December 2021



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