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Aithisgean Chomataidh
Research Briefings
Brathan-ullachaidh Rannsachadh
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Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Stage 1 Report on the Non-Domestic Rates (Scotland) Bill
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Published: Friday 04 Oct 2019 (LGCS052019R9)
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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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