Question reference: S6W-22574
- Asked by: Sharon Dowey, MSP for South Scotland, Scottish Conservative and Unionist Party
- Date lodged: 31 October 2023
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Current status: Answered by Tom Arthur on 8 November 2023
Question
To ask the Scottish Government what plans are in place to review non-domestic rates, particularly for hospitality businesses.
Answer
Since the independent Barclay Review of Non-Domestic Rates, we have implemented a range of key reforms and changes to the non-domestic rates system, some of which came into effect on 1 April 2023.
We remain committed to three-yearly revaluations with a one-year tone date, introduced this year, as recommended by the Barclay Review, to ensure rateable values more closely reflect market values and to reduce volatility between revaluations. Revaluations redistribute the tax base to reflect changes in market circumstances and ensure fairness for all ratepayers, and the next revaluation is scheduled to take place on 1 April 2026.
The New Deal for Business established a consultative sub-group on non-domestic rates, which includes representative groups from the hospitality sector, to advise on further enhancements to the operation and administration of the non-domestic rates system following the implementation of the final recommendations of the Barclay Review. The sub-group’s recommendations were included in the New Deal for Business Report on Progress and Recommendations, and further details on how these will be taken forward are outlined in the New Deal for Business Group’s Implementation Plan which was published on 19 October.
Decisions on non-domestic rates for 2024-25 will be made in the context of the Scottish Budget which will be published on 19 December.