The Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill - Equality Impact Assessment

Recommendations and Conclusion

As the Equality Impact analysis sets out, there is no reason to expect that the Bill will have an adverse or disparate impact on people with protected characteristics, and the Bill is concerned with creating a valid legal basis for the original policy intent: for rates to be leviable on the owners of unoccupied properties and for local authorities to be able to offer local EPR should they want to do so. Its impact on people with protected characteristics is therefore assessed as neutral.