Local Government and Communities Committee
Meeting date: Wednesday, March 20, 2019
Official Report 618KB pdf
Contents
- Attendance
- Decision on Taking Business in Private
- Subordinate Legislation
- “A Volunteer Charter: 10 Principles for assuring legitimacy and preventing exploitation of workers and volunteers”
- Subordinate Legislation
Subordinate Legislation
Non-Domestic Rate (Scotland) Order 2019 (SSI 2019/35)
Agenda item 5 is consideration of nine Scottish statutory instruments. The instruments have been laid under the negative procedure, which means that their provisions will come into force unless the Parliament agrees to motions to annul them. No motions to annul have been lodged.
Do members have any comments on SSI 2019/35?
I want to put on the record that it is wrong that public revenues approaching £3 billion will be dealt with by Parliament using a negative instrument. I continue to be concerned about that.
Okay. Does the committee agree that it does not wish to make any recommendation on the instrument?
Members indicated agreement.
Non-Domestic Rates (Levying) (Scotland) Regulations 2019 (SSI 2019/39)
Do members have any comments on SSI 2019/39?
I continue to be concerned about the small business bonus scheme. Some of the richest people in the world qualify for the scheme. I welcome the Government’s intention to review it, but I hope that this is the last time that it will come before the committee.
I understand that the threshold is curtailed, so that if someone has several premises the rateable value cannot exceed £30,000.
It is now £35,000.
Okay. Their collective value cannot exceed £35,000. Are we really talking about the richest people in the world, convener?
Warren Buffet?
Donald Trump? The amount that is involved is £35,000.
Everyone’s comments are now on the record.
Does the committee agree that it does not wish to make any recommendation on the instrument?
Members indicated agreement.
Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019 (SSI 2019/40)
Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2019 (SSI 2019/41)
Non-Domestic Rating (Telecommunications New Fibre Infrastructure) (Scotland) Order 2019 (SSI 2019/42)
Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 (SSI 2019/43)
Does the committee agree that it does not wish to make any recommendations on SSI 2019/40, SSI 2019/41, SSI 2019/42 and SSI 2019/43?
Members indicated agreement.
Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2019 (SSI 2019/44)
Do members have any comments on the instrument?
It is worth noting that the transitional relief that is being granted is on the annual gross bill. Many of my constituents who qualified for the small business bonus scheme who have been paying modest amounts or no rates whatsoever, have found that, suddenly, because of the revaluation, their gross value exceeds the small business bonus scheme threshold and, therefore, they are experiencing a 100 per cent, 200 per cent or even 400 per cent increase in their rates bill. That kind of fiscal proposal should not be made using an instrument that is subject to negative procedure, which offers such limited opportunity for scrutiny.
The committee might want to consider getting information on the outstanding appeals following the revaluation, because I believe that there is a significant amount. However, that is a separate point.
Yes, that is separate. We will take that point into consideration later.
Does the committee agree that it does not wish to make any recommendation on the instrument?
Members indicated agreement.
Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2019 (SSI 2019/45)
Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment (No 2) Order 2019 (SSI 2019/77)
Does the committee agree that it does not wish to make any recommendations on the instruments?
Members indicated agreement.
That concludes the public part of today’s meeting.
11:32 Meeting continued in private until 12:02.