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

Enforcement, sanctions and monitoring

The BIAG will continue to convene at key stages to monitor implementation progress and evaluate the effectiveness of all the Barclay Review reforms including those delivered by this Bill.

Local authorities are responsible for the day to day administration of the non-domestic rates system and have independent enforcement and monitoring systems in place.

Individual local authority non-domestic rates income returns are monitored at key points in the year by the Scottish Government and audited annually by Audit Scotland. The overall non-domestic rating account is prepared by the Scottish Government and audited annually by Audit Scotland.