No Recommendation Description Current Status 1 Business growth accelerator relief (BGA)The Barclay Review recommended 12 months relief for new builds and no rates increases for 12 months on property improvements.This was delivered by secondary legislation from 1 April 2018 with iterative changes to the regulations following feedback over the years, including an extension of the relief for property improvements where there has been a change of use of the property from 1 April 2021 (which will encourage the repurposing of existing buildings) and extending eligibility to the rateable value increase associated with the installation of solar panels from 1 April 2022. 2 Three yearly revaluations and a one-year tone dateThree yearly revaluations are provided for in the Non-Domestic Rates (Scotland) Act 2020 and will take effect from the 2023 revaluation onwards.A one-year tone date...