Business: Non Domestic Rates subgroup - terms of reference

Background

An independent Barclay Review of non-domestic rates (NDR) was commissioned in 2016 to review how the NDR system could better support business growth, long term investment and reflect changing marketplaces.

The report, published August 2017 made 30 recommendations and with effect from 1 April 2023 all the agreed recommendations have now been implemented (or superseded by other recommendations). 

The First Minister’s statement on 18 April 2023 alongside the policy prospectus announced that the New Deal for Business discussions will explore, among other things, how government can support our businesses and communities using the policy levers we have including Non-Domestic Rates.

Remit of group

To consider and report to the New Deal for Business group, and Scottish Ministers, on further enhancements to the operation and administration of the Non-Domestic Rates system.

This consultative sub-group will consider the current operation and administration of the non-domestic rates system, with the objective of ensuring the best environment to do business and deliver a growing economy whilst supporting our communities, and also recognising the importance of non-domestic rates income in funding the delivery of local public services. The group will report its findings including where appropriate recommendations for further reform of the non-domestic rates system in the short, medium or long term.

 Lifespan

This is a short-life consultative sub-group. The sub-group will consider and report interim findings to the New Deal for Business group before end June 2023. The number of meetings and timescale will be discussed at the first meeting. 

Membership

• Tom Arthur, Minister for Community Wealth and Public Finance (Chair)  
• Liz Cameron, Scottish Chambers of Commerce (SCC)  (NDBG lead)
• Marc Crothall, Scottish Tourism Alliance (STA)
• David Lonsdale, Scottish Retail Consortium (SRC)
• Stacey Dingwall, FSB Scotland
• Leon Thompson, UK Hospitality Scotland (UKH)
• Colin Wilkinson, Scottish Licence Trade Association (STLA)
• Paul Togneri, Scottish Beer & Pub Association (SPBA)
• Fiona Campbell, Association of Scotland’s Self Caterers (ASSC)
• David Melhuish, Scottish Property Federation (SPF)
• Brian Rogan, CBRE
• Martin Clarkson, Gerald Eve
• Mirren Kelly, COSLA
• Jonathan Sharma, COSLA
• Les Robertson, Institute of Revenues, Rating and Valuation
• Alan Puckrin, Local Authority Directors of Finance
• Pete Wildman, Scottish Assessors Association (SAA)
• Ellen Leaver, Local Government and Analytical Services Division (SG Lead)
• Anouk Berthier, Local Government and Analytical Services Division (SG)