Question reference: S6W-04143
- Asked by: Pauline McNeill, MSP for Glasgow, Scottish Labour
- Date lodged: 5 November 2021
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Current status: Answered by Tom Arthur on 18 November 2021
Question
To ask the Scottish Government what consideration is being given to a reduction or abolition of additional business rates specifically charged to businesses providing “through the wall ATMs” on top of standard business rates.
Answer
The valuation of all non-domestic property is a matter for independent assessors, and the Scottish Government has no locus to interfere in that independent process. We have no current plans to alter the specific treatment of ATMs in the non-domestic rates system.
The Scottish Government provides the most generous non-domestic rates regime in the UK, and in 2021-22 delivered an unprecedented reduction in the poundage mid-revaluation; returning it to pre-COVID levels, which saves Scottish Businesses over £120 million compared with a standard inflationary increase.
We already deliver a number of non-domestic rates measures that support ATM sites and the buildings they are located in, such as shops. This includes up to 100% Small Business Bonus Scheme relief, which is the most generous such relief in the UK. ATM sites in rural areas are exempt from rating in Scotland, and therefore are not liable for non-domestic rates.
Under the Community Empowerment (Scotland) Act 2015, each local Council has wide-raging powers to create rates reliefs to reflect local needs. This may apply to a sole business, sector or area. The relief may be an adaptation of an existing national relief scheme or a unique standalone scheme.