Scottish Government publish findings from its business rates reform consultation

The Scottish Government has published the findings and analysis from its 2021 consultation on reforming Business Rates.

It asked for views on five draft Scottish Statutory Instruments (a mixture of regulations and orders) that relate to complex technical reforms to the non-domestic rates system following the Non-Domestic Rates (Scotland) Act 2020.

The reforms include the requirement for assessors to publish a draft valuation roll before revaluation; additional content required in valuation notices; and the introduction of a two-stage appeals system which is scheduled for 1 January 2023.

The consultation which ran from 22 September to 15 December 2021 asked for views on the following draft Scottish Statutory Instruments:

  • The draft Valuation Timetable (Scotland) Amendment Order 2022
  • The draft Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022
  • The draft Valuation (Proposals Procedure) (Scotland) Regulations 2022
  • The draft Valuation Timetable (Scotland) Amendment (No.2) Order 2022
  • The draft Valuation Roll and Valuation Notice (Scotland) Order 2023

The consultation attracted 37 responses from organisations and groups of stakeholders, most from commercial real estate/surveying firms and business organisations. A full consultation analysis is available on the Scottish Government website.

The full details can be seen here: Consultation on reforming the non-domestic rates system: proposals, the draft valuation roll, content of valuation notices, etc. – Scottish Government – Citizen Space