Scottish Government response to consultation on the non-domestic rating valuation appeals system

Introduction

1. In December 2014 the Scottish Government launched a consultation on the non-domestic rating valuation appeals system ^[1] . The consultation ran for 12 weeks and closed in March 2015, with 41 responses received. Individual responses were published, subject to permission, in April 2015 ^[2] . An independent analysis of the responses was undertaken, and published in September 2015 ^[3] .

2. Since the consultation period, the Scottish Government has established an external review of the non-domestic rates system, under a review group led by the former chair of RBS Scotland, Ken Barclay, to report by summer 2017. The group's remit is to explore ideas and options to improve the business rates system in Scotland to better support business growth that: consider how the system can respond to wider economic conditions and changing marketplaces; support long-term growth and investment; and are based on overall revenue neutrality and on maintaining the overall level of funding for local government ^[4] .