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

Competition Assessment

As non-domestic rates are a universal measure, the majority of these proposals will affect all stakeholders equally and result in no material competition issues. A wide range of business interests are represented on the BIAG and the associated sub-groups and competition issues have not been raised.

As outlined in the Barclay Review Report the recommendations are "not about penalising particular sectors" but rather are about "removing anomalies" and "creating a level playing field" and "reducing avoidance".