Local Government and Communities Committee

Meeting date: Friday, August 21, 2020

Official Report 546KB pdf

Subordinate Legislation

Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Amendment Regulations 2020 (SSI 2020/230)

Agenda item 3 is consideration of Scottish statutory instrument 2020/230, as listed on the agenda. I refer members to paper 3. The instrument has been laid under the negative procedure, which means that its provisions will come into force unless Parliament agrees to a motion to annul it. No motion to annul has been lodged.

As is set out in paper 3, the Delegated Powers and Law Reform Committee considered the instrument on 12 August and determined that it did not need to draw the attention of Parliament to the instrument on any grounds within its remit.

Since members have no comments on the instrument, I invite the committee to agree that it does not want to make any recommendations on the instrument.

I was going to make a comment but, unfortunately, my microphone was muted, so I could not do so.

I am disappointed that non-domestic rates relief continues to include the large supermarkets, which have been making record profits during the pandemic. Tesco alone paid a £635 million dividend in April. I would have thought that the Scottish Government would be more flexible, so that we could save money by not giving rates relief to large supermarkets and instead allocating that money elsewhere. I have made that comment in the chamber on four occasions, but I wanted to make it once again. There should be more flexibility than is in the instrument.

Although you have made that comment, are you—and the other members—happy for us to agree that we do not want to make any additional recommendations on the instrument?

I will take the fifth amendment on that one.

Members indicated agreement.