Barclay Implementation: A consultation on non-domestic rates reform

Closed 17 Sep 2018

Opened 25 Jun 2018

Published responses

View submitted responses where consent has been given to publish the response.


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 Barclay Review.

Why your views matter

The purpose of this consultation paper is to inform the Scottish Government's implementation of the accepted Barclay recommendations which require primary legislation.

Download the consultation paper.


  • Economy