Non-Domestic Rates (Scotland) Bill FM

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.

Stage 1

The Local Government and Communities Committee was designated the lead Committee for Stage 1 scrutiny.

Financial Memorandum

As with all Bills, the Finance and Constitution Committee invites written evidence on the estimated financial implications of the Bill as set out in its accompanying Financial Memorandum (FM).

The Financial Memorandum (FM) published alongside the Bill sets out the estimated costs of introducing the legislation and the additional receipts that are expected to be generated as a result of the changes proposed. The FM sets out anticipated costs and receipts over a six year period. These are summarised in the table below.


Over a six year period, costs are expected to total £100 million. Around two-thirds of these costs are expected to fall to ratepayers through higher non-domestic rates bills and through the payment of newly-introduced penalties. These additional costs to ratepayers will represent additional revenues to the public sector and, if realised, will fully offset the estimated costs of the legislation. There may also be further costs to ratepayers as a result of secondary legislation that could follow the introduction of this legislation.

Following the evidence on the Non-Domestic Rates (Scotland) Bill FM, the Committee agreed to write to the lead Committee on the Bill, Local Government and Communities Committee, on any issues raised.

 

 

Before making a submission, please read our privacy notice about submitting your views to a Committee. This tells you about how we process your personal data.

Please use the questionnaire and template provided to format your submission. This includes the Data Protection Form.

Non-Domestic Rates (Scotland) Bill FM

FM Questionnaire

Data Protection and submission form

The deadline to submit your view is Friday 7 June 2019.

Read written submissions here

We welcome written views in English, Gaelic, Scots or any other language. Due to the time required to process and analyse evidence, late submissions will only be accepted with the agreement of the Committee.

Written responses should be sent electronically, in the template format to [email protected]

Ideally, they would be no more than four sides of A4.

If you cannot submit electronically you may send in a hard copy written submission. If you are sending in a hard copy submission please send it to: The Finance and Constitution Committee, Room T3.60, Scottish Parliament, Edinburgh EH99 1SP.

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