Barclay Review of Business Rates

Closed 7 Oct 2016

Opened 13 Jul 2016

Results Updated 22 Aug 2017


Published Responses

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


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 rely.


  • Businesses
  • Regulators
  • Local Authorities
  • Financial Services
  • Property Industry
  • Investment Management Industry
  • Small and Medium-sized Enterprises (SMEs)
  • Business & Trade Organisations
  • Large Companies
  • Tax accountancy bodies and organisations
  • The Scottish business sector.
  • The aviation industry
  • Scottish airports and airlines with a current or future Scottish presence.
  • The travel industry and passenger groups
  • Community Organisations
  • Community Councils
  • Third sector, voluntary and equality organisations
  • Public bodies
  • Local Government
  • Businesses and private sector organisations
  • Individuals


  • Business, Industry and Innovation
  • Building and Planning
  • Constitution and Democracy
  • Economy
  • Public Sector