Non-Domestic Rates (Coronavirus) (Scotland) Bill: partial business and regulatory impact assessment - partial

Consultation

Within Government

The following government agencies and departments have been consulted:

• Directorate for Legal Services
• Directorate for Local Government and Communities
• DG Scottish Exchequer
• Cabinet, Parliament and Government Division

Officials within the Scottish Government's Non-Domestic Rates Team are in regular contact with their counterparts in the UK Government and other devolved administrations.

Public Consultation

The Scottish Government announced on 23 June 2021, in response to a parliamentary question, that it intended to take measures to rule these appeals out in Scotland, stating that, "market-wide economic changes to rateable values, such as from COVID-19, should be only considered at revaluation to ensure fairness to all ratepayers; and that it is not appropriate to use the material change of circumstances provisions in the non-domestic rates legislation in relation to COVID-19, or COVID-19 restrictions."^[1]

The Programme for Government 2021-22^[2] further stated the intention to introduce a Bill to implement this policy. The Bill builds on subordinate legislation – The Valuation and Rating (Coronavirus) (Scotland) Order 2021 (S.S.I. 2021/445) – and as part of its scrutiny of the instrument, the Scottish Parliament Local Government, Housing and Planning Committee received written and oral evidence from stakeholders from both the private and public sectors which included commentary on the policy as a whole.

The Scottish Government has frequently consulted with relevant public bodies including COSLA, local authorities and assessors throughout its response to the COVID-19 pandemic. This includes the government's position on MCC appeals.

Scottish Government officials have and will continue to engage with key stakeholders where relevant, including the Institute of Revenue Rating and Valuation, Valuation Appeal Committee Secretaries, the Scottish Ratepayers and Rating Surveyors Forums, and Barclay Implementation Advisory Group members (which includes the Royal Institute of Chartered Surveyors and business representative bodies).

Business

In summer 2021, after the Scottish Government announced its intention to rule out COVID-19 appeals, the Cabinet Secretary for Finance and the Economy, the Minister for Public Finance, Planning and Community Wealth, and the Minister for Business, Trade, Tourism and Enterprise conducted an extensive consultation and engagement exercise with all the major business representative bodies as well as a large number of businesses from a diverse range of sectors and regions across Scotland. Although these meetings were not specifically intended to discuss COVID-19 appeals, they presented a comprehensive and constructive opportunity to discuss the Scottish Government's approach to supporting businesses during the COVID-19 pandemic and the priorities in terms of the next stages of re-opening and recovery.

The policy for this Bill is broadly similar to The Valuation and Rating (Coronavirus) (Scotland) Order 2021 (S.S.I. 2021/445) and the views of business organisations have been articulated at least in part at the Scottish Parliament Local Government, Housing and Planning Committee's oral evidence sessions and in written evidence submissions in the context of the draft Order. These organisations included:

• Federation of Small Businesses Scotland
• Scottish Property Federation
• Scottish Wholesalers Association
• Scottish Chambers of Commerce
• UK Hospitality Association
• Scottish Property Federation
• Scottish Tourism Alliance
• Scottish Beer and Pub Association
• Scottish Licensed Trade Association

Evidence was also taken from Institute of Revenues Rating, Scottish Assessors Association, Royal Institute of Chartered Surveyors, and COSLA.