Scottish Court Fees 2018-2021 consultation: business and regulatory impact assessment
A business and regulatory impact assessment (BRIA) looking at possible impacts of new court fees due to come into effect in April 2018.
Footnotes
1. An analysis of changes in the rateable value of non-domestic properties in Scotland following the 2017 revaluation can be found at /publications/revaluation-2017-scotland/
2. From 2017/18, the Large Business Supplement applied to properties with rateable value greater than £51,000.
3. The LBS threshold in 2016-17 was £35,000
4. Statistics on revaluation appeals are published quarterly in the Non-Domestic Rates Revaluation Appeal Statistics publication: http://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance/NDR-Rates-Relief
5. Since 2007-08, Scottish Ministers have committed to equalisation of the Scottish poundage rate with that in England.
6. Although for 2018-19 the Scottish Government plans to uprate the poundage (rate of tax) by the Consumer Prices Index ( CPI )
7. And remains at 2.6p in 2017-18
8. More information on
NDR relief can be
found on the Scottish Government Website at:
http://www.scotland.gov.uk/Topics/Government/local-government/17999/11199
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