Non-domestic rates reform: analysis of responses to consultation on Barclay implementation
Analysis of responses to our consultation on accepted recommendations requiring legislation that came out of the Barclay Review of non-domestic rates. The consultation ran from 25 June until 17 September 2018.
Annex 1: Status of Recommendations as at June 2018
| Recommendation Number |
Description |
Status |
Legislation needed |
|---|---|---|---|
| 1 |
Business Growth Accelerator |
Accepted – Implemented 1 April 2018 |
Secondary legislation (annual legislation on 1 April 2018). Option for primary legislation- informed by the consultation |
| 2 |
Three yearly revaluations |
Accepted |
Primary legislation needed. Informed by the consultation |
| 3 |
Reduction in Large Business Supplement |
Accepted |
Will be implemented by secondary legislation when affordable |
| 4 |
New relief for day nurseries |
Accepted – Implemented 1 April 2018 |
Secondary legislation (from 1 April 2018 to 31 March 2021) |
| 5 (a) |
Expanding fresh start relief to benefit town centres |
Accepted – Implemented 1 April 2018 |
Secondary legislation (from 1 April 2018) |
| 5 (b) |
Pilot scheme to increase rates out of town |
Accepted |
Primary legislation needed. Informed by the consultation |
| 6 |
Review of plant and machinery valuation |
Accepted |
None. Administrative change |
| 7 |
Review of Small Business Bonus Scheme |
Accepted |
None. Administrative change |
| 8 |
'Road map' for future rates changes |
Accepted |
None. Administrative change |
| 9 |
Provision of better information |
Accepted |
None. Administrative change |
| 10 |
Relief recipients to be published |
Accepted |
None. Administrative change |
| 11 |
Employ rateable value finder product |
Accepted |
None. Administrative change |
| 12 |
More transparency & consistency from Assessors |
Accepted |
None. Administrative change |
| 13 |
Greater information gathering power for Assessors |
Accepted |
Primary legislation needed. Informed by the consultation |
| 14 |
Standardised rates bills across Scotland |
Accepted |
None. Administrative change |
| 15 |
Incentivise online billing |
Accepted |
None. Administrative change |
| 16 |
Penalty for non-provision of information to Councils |
Accepted |
Primary legislation needed. Informed by the consultation |
| 17 |
Councils to make refund payments faster |
Accepted |
None. Administrative change |
| 18 |
Enable quicker debt recovery from ratepayers |
Accepted |
Primary legislation needed. Informed by the consultation |
| 19 |
Reform of the appeals system |
Accepted |
Primary legislation needed. Informed by the consultation |
| 20 |
General Anti-Avoidance Rule (GAAR) |
Accepted |
Primary legislation needed. Informed by the consultation |
| 21 |
Close empty property relief loophole |
Accepted |
Primary legislation needed. Informed by the consultation |
| 22 |
Close SBBS second homes loophole |
Accepted |
Primary legislation needed. Informed by the consultation |
| 23 |
All relief awards to be checked for errors |
Accepted |
None. Administrative change |
| 24 |
Reform charity relief |
Partially accepted |
Primary legislation needed for this part of recommendation. Informed by the consultation |
| 25 |
Relief restricted to properties in active occupation |
Accepted |
Primary legislation needed. Informed by the consultation |
| 26 |
Reform empty property relief |
Accepted |
Primary legislation needed. Informed by the consultation |
| 27 |
Sports relief for affordable community facilities |
Accepted |
Primary legislation needed. Informed by the consultation |
| 28 |
All property should be on valuation roll |
Will not be progressed |
N/A |
| 29 |
Commercial agricultural processing |
Will not be progressed |
N/A |
| 30 |
Commercial activity on parks etc. |
Accepted |
Primary legislation needed. Informed by the consultation |
There is a problem
Thanks for your feedback