Non-Domestic Rates (Scotland) Bill

 

About the Bill

A Bill for an Act of the Scottish Parliament to make provision about non-domestic rates. 

Current Status of the Bill 

This Scottish Government Bill was introduced by the Cabinet Secretary for Finance, Economy and Fair Work, Derek Mackay MSP, on 25 March 2019.

Read the Non-Domestic Rates (Scotland) Bill and its accompanying documents.

Stage 1

The Parliamentary Bureau has designated the Local Government and Communities Committee as the lead Committee for the Bill. 

Call for Views

The Committee launched a call for written evidence between Tuesday 9 April 2019 and Thursday 30 May 2019. Organisations and individuals were invited to submit written evidence to the Committee setting out their views on the Non-Domestic Rates (Scotland) Bill. For further details on the Committee's call for written evidence and to read the submissions received, please see the links below:

Read the call for evidence.

Read the written submissions received.

Oral Evidence

Wednesday 22 May 2019

The Committee took evidence from:

  • Eileen Rowand, Director of Finance, Fife Council, and Jonathan Sharma, Policy Manager, COSLA;
  • Kevin Fraser, Treasurer, Institute of Revenues Rating and Valuation Scotland;
  • Morag Johnston, Director of Financial and Business Services, Glasgow City Council, SOLACE Scotland.

Papers for meeting on 22 May 2019 (125KB pdf)
Official Report of meeting on 22 May 2019

Wednesday 29 May 2019

The Committee took evidence from:

  • Ian Milton, President, Alastair Kirkwood, Vice-President, Jim Doig, Chair, Public Buildings Committee, and Heather Honeyman, Project Manager for Non-Domestic Rates Reform Implementation, Scottish Assessors' Association.

Papers for meeting on 29 May 2019 (162KB pdf)
Official Report of meeting on 29 May 2019

Wednesday 19 June 2019

The Committee took evidence from:

  • John Edward, Director, Scottish Council of Independent Schools (SCIS);
  • Liam Harvey, Headmaster, St Mary's School, Melrose;
  • Colin Gambles, Rector, Hutchesons' Grammar School;
  • Martin Tyson, Head of Casework, Scottish Charity Regulator (OSCR)

and then from:

  • Cheryl Hynd, Customer Manager - Transactions, and Fiona Law, NDR Team Leader, City of Edinburgh Council;
  • Brian Murison, Revenues Manager, The Highland Council;
  • Jack Orr, Senior Property Executive, West Lothian Council.

Papers for meeting on 19 June 2019 (343KB pdf)
Official Report of meeting on 19 June 2019

 SCIS wrote to the Committee with further associated written evidence on 8 July 2019:

OSCR wrote to the Committee with further associated written evidence on 9 July 2019:

West Lothian Council wrote to the Committee with further associated written evidence on 10 July 2019:

Wednesday 26 June 2019

The Committee took evidence from:

  • Rachel Blair, Public Affairs and Communications Officer (Scotland), Charity Retail Association;
  • Stuart Mackinnon, External Affairs Manager - Scotland, Federation of Small Businesses;
  • David Lonsdale, Director, Scottish Retail Consortium;
  • Marc Crothall, Chief Executive, Scottish Tourism Alliance;

and then from:

  • Ken Barclay, Former Chair, Barclay Review of Business Rates.

Papers for meeting on 26 June 2019 (344KB pdf)
Official Report of meeting on 26 June 2019

Ken Barclay wrote to the Committee with further associated written evidence on 7 July 2019:

The Charity Retail Association wrote to the Committee with further associated written evidence on 18 July 2019:

Wednesday 11 September 2019

The Committee took evidence from:

  • Kate Forbes MSP, Minister for Public Finance and Digital Economy
  • Anouk Berthier, NDR Policy Lead, Scottish Government; and
  • Colin Brown, Senior Principal Legal Officer, Scottish Government.
Papers for meeting on 11 September 2019 (121KB pdf)
Official Report of meeting on 11 September 2019

Stage 2

Wednesday 27 November 2019 

The Committee will consider the Non-Domestic Rates (Scotland) Bill at Stage 2 (Day 1) 

A marshalled list of amendments and grouping are available on Non-Domestic Rates (Scotland) Bills page

Visits and Events

Visit to George Watson's College: 12 June 2019

Members of the Committee visited George Watson's College on Wednesday 12 June 2019 to discuss the impact of the bill with representatives of the independent school sector. A summary note of the discussions held is published below:

Meeting with Celebrate Kilmarnock: 24 June 2019

Members of the Committee visited Kilmarnock on Monday 24 June 2019 to discuss the Non-Domestic Rates (Scotland) Bill. A summary note of the discussions held is published below:

Meeting at the Engine Shed, Stirling: 10 September 2019

Members of the Committee met with representatives of the local business community and the third sector to discuss participants’ views on the Non-Domestic Rates (Scotland) Bill. A summary note of the discussions held is published below:

Correspondence

Correspondence from the Minister for Public Finance and Digital Economy on the number of outstanding revaluation appeals from the 2017 Non-Domestic Rates Revaluation:

Correspondence from the Minister for Public Finance and Digital Economy of 17 April 2019 (209KB pdf)

Correspondence from the Convener to the Scottish Qualifications Authority on the proportion of its Nominees who are employed by independent schools:

Correspondence from the Convener to the Scottish Qualifications Authority of 6 June 2019 (61KB pdf)

Response from the Scottish Qualifications Authority:

Correspondence from the Scottish Qualifications Authority to the Clerk of 14 June 2019 (47KB pdf)

Correspondence from the Minister for Public Finance and Digital Economy on empty property rates relief:

Correspondence from the Minister for Public Finance and Digital Economy to the Convener of 14 June 2019 (84KB pdf)

Correspondence from the Minister for Public Finance and Digital Economy to the Convener of 7 October 2019 (103KB pdf)

Correspondence from Culture Counts:

Correspondence from Culture Counts to the Convener of 28 August 2019 (81KB pdf)

Report

The Committee's Stage 1 report was published on 3 October 2019:

Stage 1 Report on the Non-Domestic Rates (Scotland) Bill (1,182KB pdf)

The Scottish Government responded to the Committee's Stage 1 report on 10 October 2019:

Scottish Government Response to the Stage 1 Report on the Non-Domestic Rates (Scotland) Bill (272KB pdf) 

 
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