The Scottish Governments’ Local Government and Communities Committee will explore the impact of a Non-Domestic Bill which aims to reform non-domestic rates in Scotland. The Committee is seeking views on:
- Tax relief reforms for new or improved properties, intended to encourage development and investment in business properties.
- Revaluation of properties subject to non-domestic rates being carried out every 3 years rather than every 5 years.
- A measure intended to address a perceived “loophole” that enables owners of holiday homes to avoid both council tax and non-domestic rates by making it more difficult to enter a home on the roll.
- Clarification as to when sports clubs should be allowed rates relief.
- An alteration to enable councils to initiate debt recovery proceedings for unpaid rates sooner.
Consultation details:
ACS' submission:
