Publication - Impact assessment
Non-domestic rates/Council Tax second and empty homes consultation: business and regulatory impact assessment
Business and regulatory impact assessment (BRIA) relating to the consultation on council tax for second and empty homes, and thresholds for non-domestic rates.
Declaration and publication
Sign-off for Partial BRIAs:
I have read the Business and Regulatory Impact Assessment and I am satisfied that, given the available evidence, it represents a reasonable view of the likely costs, benefits and impact of the leading options.
Authorising Minister's name: Tom Arthur MSP
Minister's title: Minister for Public Finance, Planning and Community
Scottish Government Contact point: More Homes Division secondandemptyhomes@gov.scot
Contact
Email: secondandemptyhomes@gov.scot
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