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

Summary and recommendation

The recommended policy option(s) is to introduce primary legislation as set out under Option 2 under each of the proposals. This will achieve the Scottish Government's aim of implementing the accepted recommendations of the Barclay Review Report.

Declaration and publication

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. I am satisfied that business impact has been assessed with the support of businesses in Scotland.

Signed: Derek Mackay, Cabinet Secretary for Finance and Constitution

Date: 23 June 2019

Scottish Government Contact point: Ian Storrie