Inspired Question · S4W-21891 · Session 4
What action it has taken since the publication of the response to its consultation on business rates, Supporting Business - Promoting Growt…
The question
To ask the Scottish Government what action it has taken since the publication of the response to its consultation on business rates, Supporting Business
- Promoting Growth.
The answer
In its response to the consultation “Supporting Business
- Promoting Growth”, the Scottish Government set out 20 actions it will undertake up to the period of the next rates revaluation in 2017.
A summary of progress against each of these actions is as follows.
Scottish Government actions, following the business rates consultation with progress summary
Scottish Government business rates consultation outcomes
Progress summary
We will write, in 2013, to every business in Scotland based in a property that me be entitled to the Small Business Bonus scheme to highlight that they may benefit.
In November 2013 Minister for Energy Enterprise and Tourism Fergus Ewing wrote to every business in Scotland that may be entitled, but was not claiming.
We will work with stakeholders to ensure there is a more consistent approach across Scotland.
On-going, a working group has been set up with Scottish Government officials, council officials and COSLA to produce non-statutory guidance to rates reliefs.
We will review rates relief application processes to ensure they are simple, transparent and streamlined.
On-going.
We will undertake a review of the recent changes to empty property relief in 2015.
To be carried out in 2015.
All rates reliefs will be kept under regular review to ensure that benefit is directed where it is most needed.
On-going. Actions already taken include the expansion of Fresh Start relief to include higher rateable value properties and previously empty hotels, restaurants and pubs and the expansion of the Small Business Bonus Scheme to include an estimated additional 4,000 properties, both came into force in April 2014. In addition, payday lenders will no longer be entitled to rates relief in Scotland from April 2014.
All current exemptions provided, including to some key sectors such as agriculture, will be retained.
All current exemptions have been
retained.
The Scottish Government will create a power to allow local councils to respond better to local need and create their own localised relief schemes.
The Community Empowerment (Scotland) Bill was laid before Parliament on 11 June 2014. This includes a power to allow councils to create their own localized business rates relief schemes. There is no equivalent power to levy supplements.
We will continue the Small Business Bonus Scheme until 2016 and consider which relief thresholds can be established on a longer term basis ahead of the 2017 review.
Legislation was laid and came into force on 1 April 2014 to allow for the SBBS to run for 2 years (for lifetime of current Scottish Parliament).
The way all current reliefs are funded will be maintained.
Funding of all current reliefs has been
maintained
The way that relief to different sectors is recorded will be maintained.
Recording of relief to different sectors
has been maintained.
The Scottish Government will consult on transitional relief ahead of the next revaluation in 2017.
Consultation planned to take place
closer to 2017 revaluation date.
New rateable values will be made available to ratepayers as far in advance of the 2017 revaluation as possible.
Work on-going, officials working jointly with the Scottish Assessors.
A separate review of the appeals system will begin in 2014, concluding in time for the next revaluation in 2017.
Currently engaging with stakeholders to help inform the review.
We will work jointly with others to ensure businesses have access to clear, concise information about valuations, rateable values, rates bills and reliefs.
New business portal website and rates bill calculator launched in 2013.
Where there are further opportunities identified to provide clear, concise information on business rates, these will be considered.
We will take all possible measures to prevent tax avoidance and ensure rates are paid.
On-going.
Where possible, loopholes and avoidance tactics will be closed.
On-going.
Powers for debt recovery will be strengthened and streaml
- Promoting Growth”, the Scottish Government set out 20 actions it will undertake up to the period of the next rates revaluation in 2017.
A summary of progress against each of these actions is as follows.
Scottish Government actions, following the business rates consultation with progress summary
Scottish Government business rates consultation outcomes
Progress summary
We will write, in 2013, to every business in Scotland based in a property that me be entitled to the Small Business Bonus scheme to highlight that they may benefit.
In November 2013 Minister for Energy Enterprise and Tourism Fergus Ewing wrote to every business in Scotland that may be entitled, but was not claiming.
We will work with stakeholders to ensure there is a more consistent approach across Scotland.
On-going, a working group has been set up with Scottish Government officials, council officials and COSLA to produce non-statutory guidance to rates reliefs.
We will review rates relief application processes to ensure they are simple, transparent and streamlined.
On-going.
We will undertake a review of the recent changes to empty property relief in 2015.
To be carried out in 2015.
All rates reliefs will be kept under regular review to ensure that benefit is directed where it is most needed.
On-going. Actions already taken include the expansion of Fresh Start relief to include higher rateable value properties and previously empty hotels, restaurants and pubs and the expansion of the Small Business Bonus Scheme to include an estimated additional 4,000 properties, both came into force in April 2014. In addition, payday lenders will no longer be entitled to rates relief in Scotland from April 2014.
All current exemptions provided, including to some key sectors such as agriculture, will be retained.
All current exemptions have been
retained.
The Scottish Government will create a power to allow local councils to respond better to local need and create their own localised relief schemes.
The Community Empowerment (Scotland) Bill was laid before Parliament on 11 June 2014. This includes a power to allow councils to create their own localized business rates relief schemes. There is no equivalent power to levy supplements.
We will continue the Small Business Bonus Scheme until 2016 and consider which relief thresholds can be established on a longer term basis ahead of the 2017 review.
Legislation was laid and came into force on 1 April 2014 to allow for the SBBS to run for 2 years (for lifetime of current Scottish Parliament).
The way all current reliefs are funded will be maintained.
Funding of all current reliefs has been
maintained
The way that relief to different sectors is recorded will be maintained.
Recording of relief to different sectors
has been maintained.
The Scottish Government will consult on transitional relief ahead of the next revaluation in 2017.
Consultation planned to take place
closer to 2017 revaluation date.
New rateable values will be made available to ratepayers as far in advance of the 2017 revaluation as possible.
Work on-going, officials working jointly with the Scottish Assessors.
A separate review of the appeals system will begin in 2014, concluding in time for the next revaluation in 2017.
Currently engaging with stakeholders to help inform the review.
We will work jointly with others to ensure businesses have access to clear, concise information about valuations, rateable values, rates bills and reliefs.
New business portal website and rates bill calculator launched in 2013.
Where there are further opportunities identified to provide clear, concise information on business rates, these will be considered.
We will take all possible measures to prevent tax avoidance and ensure rates are paid.
On-going.
Where possible, loopholes and avoidance tactics will be closed.
On-going.
Powers for debt recovery will be strengthened and streaml
In the Official Report
No contribution in the Official Report cites S4W-21891 by reference.