Find activities - Scottish Government consultations

Consultation on reforming the non-domestic rates system: proposals, the draft valuation roll, content of valuation notices, etc.

The report of the independent Barclay Review of Non-Domestic Rates was published in August 2017 and made a number of recommendations to reform the non-domestic rates system including the appeals process. The Non-Domestic Rates (Scotland) Act 2020 creates the requirement for assessors to publish a draft valuation roll and issue draft valuation notices before revaluation, the power for Ministers to set out what (draft) valuation notices must contain, and a two-stage appeals system which is... More

Opened 22 September 2021

Barclay Implementation: A consultation on non-domestic rates reform

The Scottish Government welcomed the external review of non-domestic rates taxation carried out by Kenneth Barclay. This review was published to assess the current non-domestic rates system and determine how it could be improved to better reflect economics conditions and support investment and growth. The report which published on 22 August 2017 contained 30 recommendations. This consultation paper seeks the views of stakeholders on the implementation of the accepted recommendations of the... More

Opened 25 June 2018

Barclay Review of Business Rates

The Barclay review group has been set up make recommendations that seek to enhance and reform the business rates system in Scotland better support business growth and long term investment and reflect changing marketplaces. The Group will report to Ministers in August 2017. You are invited contribute to our conversation so we can design a solution together on how the system can be reformed, whilst still maintaining the overall level of funding to provide the services upon which businesses... More

Opened 13 July 2016