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Council Tax, including this associated CTR scheme, are an important part of ensuring financial and administrative accountability for each local authority. Each local authority is accountable for how they choose to exercise their discretion.
At the moment, it can be extremely cumbersome for Scottish businesses to use their intellectual property, plant, equipment and stock, debts owed by their customers, bank account balances and shares as collateral to fund their businesses.
If the committee is interested in that, it should pursue the matter directly with those organisations. We may well have the accountable officer from NRS at a future evidence session.
I know that this is not an answer that sits comfortably with the committee but I think that there is no individual who is responsible beyond the individual accountable officer responsibilities through the chain of accountability to work it through.