Reforming the non-domestic rates system: consultation analysis

Analysis of the consultation we launched on 22 September 2021. This sought views on reforms to the non-domestic rates system, including on the publication of a draft valuation roll, and the introduction of a two-stage appeals system on 1 January 2023.

Annex A: Consultation Responses

See below a list of organisations that responded to the consultation and where permission was granted to publish the response:

  • Avison Young
  • BNP Paribas Real Estate
  • British Holiday & Home Parks Association
  • CBI Scotland
  • CBRE
  • City of Edinburgh Council
  • Colliers
  • Cushman & Wakefield
  • Drax Hydro Limited
  • Federation of Small Businesses
  • Gerald Eve LLP
  • GL Hearn
  • Institute of Revenues, Rating and Valuation
  • J & E Shepherd Chartered Surveyors
  • Jones Lang La Salle
  • Moray Council
  • Rating Surveyors' Association
  • Royal Institution of Chartered Surveyors
  • Scotch Whisky Association
  • Scottish Assessors Association
  • Scottish Association of University Directors of Estates (SAUDE)
  • Scottish Business Rates Group (SBRG)
  • Scottish Chambers of Commerce
  • Scottish Property Federation
  • Scottish Valuation Appeal Committees Forum
  • Solar Energy Scotland
  • UK Petroleum Industry Association
  • Whitbread Group PLC
  • WYM Rating
  • Joint response from the Scottish Licensed Trade Association, the Scottish Beer and Pub Association and UK Hospitality Scotland

View submitted responses where consent has been given to publish the response.



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