Current status: Answered by Derek Mackay on 13 June 2017
To ask the Scottish Government for what reason the status of a property that has been declared as a business cannot be changed unless it is demolished or work is seen to have been carried out to convert it into a domestic property, and whether it plans to change this.
Non-domestic properties, subject to certain exemptions, are entered in the valuation roll and liable for non-domestic rates. Dwellings are entered in the valuation list and liable for council tax. This determination is made by local assessors in line with the relevant legislation. There are no current plans to amend the legislative provision, notwithstanding that the Scottish Government awaits the conclusion of the external review of non-domestic rates led by Ken Barclay and will respond swiftly come that time.