Recent Reports
Aithisgean ùra
Committee Reports
Aithisgean Chomataidh
Research Briefings
Brathan-ullachaidh Rannsachadh
Feedback
Ais-eòlas
Recent Reports
Aithisgean ùra
Committee Reports
Aithisgean Chomataidh
Research Briefings
Brathan-ullachaidh Rannsachadh
Feedback
Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Non-Domestic Rates (Scotland) Bill
Author: Ailsa Burn-Murdoch and Nicola Hudson
SHARE
PDF
Published: Tuesday 14 May 2019 (SB 19-28)
Expand
Overview
Report
Hide
Hide
Overview
Report
Executive Summary
Background and key elements of NDR
Wider context of NDR
Barclay Review of Non-Domestic Rates
The Non-Domestic Rates (Scotland) Bill
Introduction
Non-Domestic Rates
Legislation
Assessors
Rateable values and revaluation
Poundage
Reliefs
Distribution
Business Rates Incentivisation Scheme
Forecasting
The wider context of Non-Domestic Rates
Local government funding
The role of local taxation in local government income
The Barclay Review
Background
Findings
Recommendations
Scottish Government response
Implementation to date
The Non-Domestic Rates (Scotland) Bill
Consultation
Introduction
General provisions
Administration and enforcement of Non-Domestic Rates
Revaluation years
Valuation roll and notices
Entering of parks in the valuation roll
Rates relief
Payment
Information notices and notifications of changes to circumstances
Assessor and local authority information notices
Failure to comply, appeals, and enforcement
Anti-avoidance regulations
Financial Memorandum
Costs to Scottish Administration
Cost to local authorities
Costs to assessors
Costs to ratepayers
Annex
Abbreviations
Related Briefings
Executive Summary
Introduction
Non-Domestic Rates
The wider context of Non-Domestic Rates
The Barclay Review
The Non-Domestic Rates (Scotland) Bill
Financial Memorandum
Annex
Abbreviations
Related Briefings
Related Briefings
Sources
Image: Figure 1 - Scottish tax as a whole, and in the context of the block grant, 2019
…
Image: Figure 2 - Council Tax, NDRI and Revenue grant funding allocations as a proportion of total funding, 2019-20.
…
prev
next
prev
next
UK Parliament. (1854). Lands Valuation (Scotland) Act 1854. Retrieved from
http://www.legislation.gov.uk/ukpga/Vict/17-18/91/contents
[accessed 10 May 2019]
Scottish Government. (2017). Barclay Review Report. Retrieved from
https://beta.gov.scot/publications/report-barclay-review-non-domestic-rates/
[accessed 30 June 2018]
Scottish Government. (2017, December). Implementation Plan in response to the Barclay Review of non-domestic rates. Retrieved from
http://www.gov.scot/Topics/Government/local-government/17999/11199/BarclayImplementationPlan
[accessed 22 December 2017]
Scottish Government. (2019, March 25). Non-Domestic Rates (Scotland) Bill [As Introduced]. Retrieved from
https://www.parliament.scot/S5_Bills/Non-Domestic%20Rates%20(Scotland)%20Bill/SPBill44S052019.pdf
[accessed 18 April 2019]
Scottish Government. (2019, March 25). Non-Domestic Rates (Scotland) Bill: Financial Memorandum. Retrieved from
https://www.parliament.scot/S5_Bills/Non-Domestic%20Rates%20(Scotland)%20Bill/SPBill44FMS052019.pdf
[accessed 02 May 2019]
Scottish Government. (2019, March 25). Non-Domestic Rates (Scotland) Bill: Policy Memorandum. Retrieved from
https://www.parliament.scot/S5_Bills/Non-Domestic%20Rates%20(Scotland)%20Bill/SPBill44PMS052019.pdf
[accessed 18 March 2019]
Scottish Government. (2019, March 26). Non-Domestic Rates (Scotland) Bill: Explanatory Notes. Retrieved from
https://www.parliament.scot/S5_Bills/Non-Domestic%20Rates%20(Scotland)%20Bill/SPBill44ENS052019.pdf
[accessed 10 May 2019]
UK Government. (1975). Local Government (Scotland) Act 1975. Retrieved from
http://www.legislation.gov.uk/ukpga/1975/30/contents
[accessed 10 May 2019]
Scottish Government. (2018, December 12). Scottish Budget 2019-20. Retrieved from
https://www.gov.scot/publications/scottish-budget-2019-20/
[accessed 14 December 2018]
Scottish Government. (2017, December 14). Scottish Government Draft Budget 2018-19. Retrieved from
http://www.gov.scot/Publications/2017/12/8959
[accessed 14 December 2017]
Scottish Government. (2018, September 27). Non Domestic Rating Account 2017 to 2018. Retrieved from
https://www.gov.scot/publications/scottish-government-non-domestic-rating-account-year-ended-31-march/
[accessed 14 December 2018]
Scottish Government. (2019, March 7). Local Government Finance Circular No. 2/2019. Retrieved from
https://www.gov.scot/binaries/content/documents/govscot/publications/advice-and-guidance/2019/03/local-government-finance-circular-2-2019-settlement-for-2019-2020/documents/local-government-finance-circular-2-2019/local-government-finance-circular-2-2019/govscot%3Adocument
[accessed 18 April 2019]
Scottish Fiscal Commission. (2017). Current Approach to Forecasting September 2017. Retrieved from
http://www.fiscalcommission.scot/publications/occasional-papers/current-approach-to-forecasting-september-2017/
[accessed 5 December 2017]
Scottish Fiscal Commission. (2017). Scotland’s Economic and Fiscal Forecasts December 2017. Retrieved from
http://www.fiscalcommission.scot/media/1196/scotlands-economic-fiscal-forecasts-publication.pdf
[accessed 15 December 2017]
Scottish Fiscal Commission. (2018, December 12). Scotland's Economic and Fiscal Forecasts December 2018. Retrieved from
http://www.fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts/scotlands-economic-and-fiscal-forecasts-december-2018/
[accessed 30 April 2019]
HM Treasury and Scottish Government. (2016, February). The agreement between the Scottish Government and the United Kingdom Government on the Scottish Government’s fi scal framework. Retrieved from
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/503481/fiscal_framework_agreement_25_feb_16_2.pdf
[accessed 27 July 2017]
Scottish Government. (2019, March 21). Green Book for Grant-Aided Expenditure 2019-20. Retrieved from
https://www2.gov.scot/Topics/Statistics/18209/2019-20settlement/2019-20greenbook
[accessed 18 April 2019]
Berthier, A., Burn-Murdoch, A., Aiton, A., & Finnigan, K. (2018, November 9). Local Government Finance: The funding formula and local taxation income. Retrieved from
https://digitalpublications.parliament.scot/ResearchBriefings/Report/2018/11/9/Local-Government-finance--the-Funding-Formula-and-local-taxation-income#
[accessed 28 November 2018]
Official Report. (2017, April 26). Local Government and Communities Committee, 26 April 2017. Retrieved from
http://www.parliament.scot/parliamentarybusiness/report.aspx?r=10917
[accessed 13 May 2019]
Official Report. (n.d.) Local Government and Communities Committee, 17 January 2018. Retrieved from
http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11312&i=102955#ScotParlOR
[accessed 30 April 2019]
Scottish Government. (2017, September). A Nation with Ambition - Programme for Government. Retrieved from
https://www.gov.scot/Publications/2017/09/8468
[accessed 30 January 2019]
Scottish Government. (2017, September 12). Response to the Barclay Review report. Retrieved from
https://news.gov.scot/speeches-and-briefings/response-to-the-report-of-the-barclay-review-of-non-domestic-rates
[accessed 3 May 2019]
Scottish Government. (2019, February 22). Barclay Implementation Advisory Group: final report. Retrieved from
https://www.gov.scot/publications/barclay-implementation-advisory-group-final-report/
[accessed 3 May 2019]
Last Updated: 26/11 10:41pm
An error occured while loading, please try again in a few minutes.
Refresh
BACK TO TOP