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Publication - Impact assessment

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

Published
12 July 2019
Part of
Business, industry and innovation, Economy
ISBN
9781787819955

Business and regulatory impact assessment (BRIA) for the Non-Domestic Rates (Scotland) Bill introduced into Parliament on 25 March 2019.

View supporting documents Supporting documents

Footnotes

1. https://www.gov.scot/publications/report-barclay-review-non-domestic-rates/

2. https://www.gov.scot/publications/barclay-review-report-ministerial-response/

3. https://www.gov.scot/publications/barclay-review-of-non-domestic-tax-rates-implementation-plan/

4. https://www.parliament.scot/parliamentarybusiness/Bills/111337.aspx

5. https://www.gov.scot/publications/delivering-today-investing-tomorrow-governments-programme-scotland-2018-19/

6. https://consult.gov.scot/local-government-and-communities/non-domestic-rates/

7. https://consult.gov.scot/rates-review/barclay-review-of-business-rates/

8. https://www.gov.scot/publications/analysis-responses-barclay-implementation-consultation-non-domestic-rates-reform/

9. https://www.gov.scot/publications/partial-bria-business-regulatory-impact-assessment/

10. https://www.parliament.scot/parliamentarybusiness/Bills/111337.aspx

11. https://www.saa.gov.uk/assessors-links/

12. SSI 2018 No.75 http://www.legislation.gov.uk/ssi/2018/75/contents/made

13. SSI 2019 No. 40 http://www.legislation.gov.uk/ssi/2019/40/contents/made

14. Changes to the tone date will be dealt with in secondary legislation.

15. The change in tone date will be dealt with through secondary legislation.

16. https://www.parliament.scot/parliamentarybusiness/Bills/111337.aspx

17. Local Government (Scotland) Act 1975

18. https://www.parliament.scot/parliamentarybusiness/Bills/111337.aspx

19. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/442614/business_rates_avoidance_summary_of_responses.pdf

20. http://www.scis.org.uk/assets/Uploads/PDFs/Economic-Impact-of-the-Scottish-Council-of-Independent-Schools-final-report-13Apr16.pdf

21. Sections 24 to 25 of the Local Government (Scotland) Act 1966

Contact

Email: NDR@gov.scot

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