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Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Non-Domestic Rates (Scotland) Bill
Author: Ailsa Burn-Murdoch and Nicola Hudson
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Published: Tuesday 14 May 2019 (SB 19-28)
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Overview
Report
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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
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.
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