Skip to main content

Language: English / GĂ idhlig


Bills and Laws

Non-Domestic Rates (Coronavirus) (Scotland) Bill


Non-domestic rates, also known as Business Rates, are a form of property tax which help pay for local council services. The amount of tax that is paid is based on the ‘rateable value’ of the property. The ‘rateable value’ of a property is based on comparable rental values a few years before the valuation is taking place. Rateable values are reviewed every few years at a ‘revaluation’. The next revaluation will take place in 2023 and will be based on rental values in 2022.

The Bill states that any potential effect of coronavirus cannot be considered when calculating a property’s ‘net annual value’ and/or ‘rateable value’, in the current valuation roll (created in 2017). The ‘net annual value’ of a property is based on how much a person would pay in rent for the property per year. The Bill states that this covers any matters arising from coronavirus from 2 April 2020 onwards.

The Bill was passed on 21 June 2022 and became an Act on 28 July 2022



The Scottish Government introduces the Bill and accompanying documents to the Parliament which publishes the Bill.

The Bill was introduced on 14 December 2021

Bill as introduced

Related information form the Scottish Government on the bill

Statements on Legislative Competence

Statements on whether the Bill is within the Parliament’s “legislative competence” (if the Parliament has the power to make the changes to the law proposed by the Bill).

Financial Resolution

The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is required for this Bill.