Question reference: S5W-29831
- Asked by: Jamie Halcro Johnston, MSP for Highlands and Islands, Scottish Conservative and Unionist Party
- Date lodged: 10 June 2020
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Current status: Answered by Ben Macpherson on 24 June 2020
Question
To ask the Scottish Government what assessment it has made of the decision of the Supreme Court in the case, Cardtronics UK Ltd and others v Sykes and others (Valuation Officers) [2020] UKSC 21, in relation to the application of non-domestic rates in Scotland.
Answer
The valuation of all non-domestic property in Scotland is a matter for the Assessors who are wholly independent of central and local Government. The determination of how decisions about valuation law impact valuation practice will be for them to consider, with due regard for the legal framework in Scotland.