Barclay recommendation 1
1. What are your views on how the growth accelerator and new unoccupied build should be treated in legislation?
What are your views on how the growth accelerator and new unoccupied build should be treated in legislation?
Our preference would be for the growth accelerator, and new unoccupied build support, to be controlled and managed by the Assessor. Whether that's by Primary legislation or annual secondary legislation.
Barclay recommendation 2
2. Do you have any comments on three yearly revaluations?
Do you have any comments on three yearly revaluations?
Although work related to revaluation is significant for local authorities, Assessors will be most affected and will be best-placed to comment. Appeal periods may need to be shortened to ensure that all are settled before the next revaluation and one year tone date.
Barclay recommendation 5 b)
3. From 2020 a small number of pilot councils will have a new power to increase rates paid by out of town or predominantly online businesses.
Please select one item
Radio button:
Ticked
Yes
Radio button:
Unticked
No
b) Please explain your response to (a) including what the safeguards should be if you agree they are required.
Safeguards
Limit on the supplement that can be applied.
Clear, practical guidelines on what constitutes 'out of town' and 'predominantly online'.
Local approval instead of Ministerial/Parliamentary approval may help streamline process whilst ensuring safeguard and providing local accountability.
Limit on the supplement that can be applied.
Clear, practical guidelines on what constitutes 'out of town' and 'predominantly online'.
Local approval instead of Ministerial/Parliamentary approval may help streamline process whilst ensuring safeguard and providing local accountability.
4. Do you have any comments on the criteria and process which should be used to assess the pilot scheme(s)?
Do you have any comments on the criteria and process which should be used to assess the pilot scheme(s)?
Cost to administer, including software costs.
Run pilot scheme for more than one financial year.
Quantify the additional amount collected and report on how the proceeds were spent.
Not clear how the supplement applied to other businesses will benefit those in town centres.
Run pilot scheme for more than one financial year.
Quantify the additional amount collected and report on how the proceeds were spent.
Not clear how the supplement applied to other businesses will benefit those in town centres.
Barclay recommendation 13
5. What level(s) should this civil penalty be set at?
What level(s) should this civil penalty be set at?
Two levels - lower amount for first penalty and higher amount for each subsequent penalty.
Penalties should be cumulative.
Penalties should be cumulative.
6. How should the penalty be set? Should it be a fixed penalty or proportionate to/ banded by rateable value?
How should the penalty be set? Should it be a fixed penalty or proportionate to/ banded by rateable value?
Fixed
7. Do you have any views on who is responsible for administering the penalty and the process for appeals against the penalty notice?
Do you have any views on who is responsible for administering the penalty and the process for appeals against the penalty notice?
Should be administered by those determining that information hasn't been provided. i.e. The Assessor.
8. Which organisations/ individuals should be required to supply necessary information to the Assessors, where applicable?
Which organisations/ individuals should be required to supply necessary information to the Assessors, where applicable?
Assessors would be best-placed to answer.
Barclay recommendation 16
9. What level(s) should this penalty be set at?
What level(s) should this penalty be set at?
Two levels - lower amount for first penalty and higher amount for each subsequent penalty.
Penalties should be cumulative.
Penalties should be cumulative.
10. How should the penalty be set? Should it be a fixed penalty or proportionate to / banded by rateable value?
How should the penalty be set? Should it be a fixed penalty or proportionate to / banded by rateable value?
For clarity, fixed penalty.
11. Do you have any views on who is responsible for administering the penalty and the process for appeals against any penalty notice?
Do you have any views on who is responsible for administering the penalty and the process for appeals against any penalty notice?
Should be administered by those determining that information hasn't been provided. i.e. Councils.
12. Should this be a mandatory penalty or one that the Council has discretion over?
Please select one item
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Unticked
Mandatory penalty
Radio button:
Ticked
Has discretion over
Barclay recommendation 18
13. How should the debt recovery changes be communicated to ratepayers?
How should the debt recovery changes be communicated to ratepayers?
Clear information centrally-held on Scottish Government's website. Local Authorities can carry out their own publicity and point ratepayers to Scottish Government's information for a consistent message.
14. What are your views on whether Councils should retain a discretion over debt recovery to allow for any extenuating circumstances?
What are your views on whether Councils should retain a discretion over debt recovery to allow for any extenuating circumstances?
As with Council Tax, flexibility and discretion should be permitted to cater for all circumstances.
Barclay recommendation 19
15. How should this change be communicated to ratepayers?
How should this change be communicated to ratepayers?
Clear information centrally-held on Scottish Government's website. Local Authorities can carry out their own publicity and point ratepayers to Scottish Government's information for a consistent message.
16. Do you have any points about the change to allow valuation appeals to increase?
Do you have any points about the change to allow valuation appeals to increase?
Seems a reasonable proposal to help reduce automatic appeals.
Barclay recommendation 20
17. When the General Anti Avoidance Rule is introduced, do you have any recommendations or principles that this should encompass?
When the General Anti Avoidance Rule is introduced, do you have any recommendations or principles that this should encompass?
To assist ratepayers and Councils, a simple, easy to understand, principle of GAAR should be adopted and publicised.
Barclay recommendation 21
18. How do we raise awareness of this change among ratepayers?
How do we raise awareness of this change among ratepayers?
Clear information centrally-held on Scottish Government's website. Local Authorities can carry out their own publicity and point ratepayers to Scottish Government's information for a consistent message
19. Do you have any further comments around the 6 month reset period for empty property relief?
Do you have any further comments around the 6 month reset period for empty property relief?
Clarity required on what constitutes occupation. e.g. the storing of files in an 'empty' property, for the exact period that then allows empty relief, to be applied could be deemed as tax avoidance. Allowing the six month occupation period to be discontinuous seems reasonable.
Barclay recommendation 22
20. Should there be any local discretion in the application of this policy?
Please select one item
Radio button:
Ticked
Yes
Radio button:
Unticked
No
21. If your answer to question 20 is yes, under what circumstances should this discretion apply?
If your answer to question 18 is yes, under what circumstances should this discretion apply?
As ratepayers need to provide evidence that the property was let for 70 days, and those 70 days could occur throughout the year, the potential change from domestic to non-domestic (and vice versa) is very likely to be retrospective. To add to the time required to make liability changes, Council's rely on Assessor's to make the related Valuation Roll/List change. As a result, the ability to apply discretion needs to be available.
Barclay recommendation 24
22. How should independent schools with exceptional circumstances such as specialist music schools be treated?
How should independent schools with exceptional circumstances such as specialist music schools be treated?
We suspect that a large number of independent schools will consider that they are have 'exceptional circumstances'. A clear definition of exactly what constitutes 'exceptional circumstances' should be provided by Scottish Government.
Barclay recommendation 25
23. How should active occupation be defined?
How should active occupation be defined?
Active occupation is demonstrable and reasonable use of a property for the purpose of the business.
Barclay recommendation 26
24. What are your views on whether Councils should have discretion in the application of this measure for properties, so that local circumstances can be accounted for?
What are your views on whether Councils should have discretion in the application of this measure for properties, so that local circumstances can be accounted for?
To cater for all circumstances, Councils should have discretion when applying any surcharge. On a related note, the application of a surcharge will require software changes. Any software change costs should be covered by Scottish Government.
Barclay recommendation 27
25. How should affordable/ community sports facilities be defined?
How should affordable/ community sports facilities be defined?
As 'affordable' is subjective, it's difficult to clearly define. 'Community' is easier to define. e.g. a facility that's available to all local residents.
Barclay recommendation 30
26. How should commercial activity on parks be defined?
How should commercial activity on parks be defined?
As the 'commercial activity' will determine the rateable value and potentially the method of valuation, this is probably a question better answered by Assessors. It may be easier for individual set 'areas' to be identified and valued in advance of any potential occupation.
About you
Are you responding as an individual or an organisation?
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Individual
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Organisation
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Organisation
East Lothian Council