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 will take effect from the 2023 revaluation onwards (which will have a tone date of 1 April 2022). 3 Reduction in large business supplementThe Barclay Review Implementation plan published in December 2017 committed to considering this recommendation in the context of future budgets, subject to affordabilityThe Scottish Budget 2020-21 increased the threshold for the Higher Property Rate (previously Large Business Supplement) to £95,000 from £51,000 and introduced an Intermediate Property Rate (IPR) for properties with a rateable value from £51,001 to £95,000. 4 New relief for day nurseriesDelivered through secondary legislation from 1 April 18 and extended until at least June 2023 in The Non-Domestic Rates (Levying...