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Stage 1 Report on the Non-Domestic Rates (Scotland) Bill
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PDF Published: Friday 04 Oct 2019 (LGCS052019R9)
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  • Report
    • Introduction
    • Background to the Bill: Barclay Commission and Scottish Government response
    • Parliamentary scrutiny at Stage 1 of the Bill
    • Outline of the Bill
    • Provisions on revaluations and on appeals
    • New or improved properties (the "business growth accelerator")
    • Parks
    • Charitable relief and the Bill: ALEOs, independent schools and sports clubs
      • ALEOs
      • Sports clubs
      • Independent schools
    • Debt recovery
    • Measures to secure information from ratepayers
    • Addressing rates avoidance
      • Holiday homes
      • Empty properties
      • General anti-avoidance provisions
    • General principles of the Bill
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Last Updated: 4/2 10:33pm

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