Chamber and committees

The Scottish Government undertakes a range of impact assessments when developing or introducing new policy, taking account of other ongoing policy development that may interact with the options being considered. Where relevant, this includes Business and Regulatory Impact Assessments, which consider businesses of all sizes and the cumulative impact of multiple policy changes and their timing.

The Scottish Government report on the 2023 non-domestic rates revaluation was published on 5 July 2023. The report set out the changes in rateable values for different property classes as a result of the 2023 revaluation. A report on the 2026 revaluation will be published once final values are available.

On Short-term lets we continue to work with stakeholders to monitor implementation of the licensing regime. In response to stakeholder feedback we commissioned VisitScotland to launch an expert group to revise short-term let guidance, bringing industry and local authorities together to provide recommend updates to short-term let licencing guidance.

In relation to the visitor levy, impact assessments were carried out to support the original Visitor Levy Bill/Act and we are revising them for the new Bill, but these were on the overall impact of a Visitor Levy. Each Local Authority must assess the impact of its proposed local Visitor Levy’s scheme while it is developing and consulting on it.