Non-domestic rates are levied on the private, public and charitable sectors and on a very diverse array of properties, from shops and offices to telephone masts, railways lines, harbours, bothies and advertising boards. Certain properties may have no employees linked with them, or properties may be operated by individuals rather than businesses, and therefore may not have any employees, and we will therefore need to consider carefully the potential role of fair work conditionality in the non-domestic rates system, within the limits of devolved competence.