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Published by The Scottish Parliamentary Corporate Body
Non-Domestic Rates (Scotland) Bill: consideration prior to Stage 3
Author: Ailsa Burn-Murdoch
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Published: Friday 24 Jan 2020 (SB 20-09)
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Overview
Report
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Overview
Report
Executive Summary
Introduction
Stage 1
Local Government and Communities Committee
Stage 1 report
Key points made in recommendations
Calls for further measures/changes to the Bill
Calls for clarification
Scottish Government response
Delegated Powers and Law Reform Committee
Debate
Stage 2
Changes to the Bill
Valuation roll
Agreements, proposals, appeals, and complaints about valuation
Complaints procedure
Appropriate assessor
Ancillary powers and definitions
Levying of rates and charitable relief
National or regional rate - Amendment 9
Devolution of Non-Domestic Rates
Lack of consultation
Impact on Scottish Government funding guarantee
Impact on reliefs
Reduction or remission of rates based on business practice
Rates relief for Schools of Musical Excellence
Power to reduce or remit rates for certain organisations: guidance
Unoccupied properties
Payments
Information notices
Electronic communication of information
Procedure for power to prescribe amount of non-domestic rates
Civil penalties for failure to comply
Enforcement
Timescales
Anti-avoidance regulations
Other Amendments discussed
Liability of owners for rates
Valuation roll
Ancillary powers
Rate setting
Reporting on valuations
Mandatory minimum payment
Rates relief, reduction and recovery
Independent schools
Abbreviations
Sources
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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: Policy Memorandum. Retrieved from
https://www.parliament.scot/S5_Bills/Non-Domestic%20Rates%20(Scotland)%20Bill/SPBill44PMS052019.pdf
[accessed 18 March 2019]
Local Government Committee. (2019, October 4). Stage 1 Report on the Non-Domestic Rates (Scotland) Bill. Retrieved from
https://www.parliament.scot/S5_Local_Gov/Inquiries/20191003_NDR_Stage_1_Report.pdf
[accessed 22 January 2020]
Delegated Powers and Law Reform Committee. (2019, June 26). Non-Domestic Rates (Scotland) Bill: Stage 1. Retrieved from
https://digitalpublications.parliament.scot/Committees/Report/DPLR/2019/6/26/Non-Domestic-Rates--Scotland--Bill--Stage-1#Introduction
[accessed 22 January 2020]
Scottish Parliament. (2019, October 10). Non-Domestic Rates (Scotland) Bill: Stage 1. Retrieved from
http://www.parliament.scot/parliamentarybusiness/report.aspx?r=12312
[accessed 10 January 2020]
Scottish Government. (2019, December 5). Non-Domestic Rates (Scotland) Bill [As amended at Stage 2]. Retrieved from
https://www.parliament.scot/S5_Bills/Non-Domestic%20Rates%20(Scotland)%20Bill/SPBill44AS052019.pdf
[accessed 22 January 2020]
Scottish Government. (2019, October 10). Scottish Government Response to the Stage 1 Report on the Non-Domestic Rates (Scotland) Bill. Retrieved from
https://www.parliament.scot/S5_Local_Gov/Inquiries/20191010_SG_Response_to_NDR_Stage_1_Report.pdf
[accessed 22 January 2020]
Local Government and Communities Committee 27 November 2019 [Draft], Kate Forbes, contrib. 161,
http://www.scottish.parliament.uk/parliamentarybusiness/report.aspx?r=12396&c=2221012
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