Non-Domestic Rates (Coronavirus) (Scotland) Bill: partial business and regulatory impact assessment - partial

Summary and recommendation

The Scottish Government considers that the proposed approach sets a clear framework, consistent with previous NDR policy on the definition of MCC. It provides fairness to all ratepayers by ensuring that in calculating RVs or NAVs, no consideration be given to matters arising on or after 2 April 2020 that is directly or indirectly attributable to COVID-19.