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Analysis of responses to Barclay Implementation: A consultation on non-domestic rates reform

Analysis of responses to Barclay Implementation: A consultation on non-domestic rates reform

Friday, February 22, 2019

ISBN: 9781787815797

This report presents the findings of an analysis of the responses to a consultation on accepted recommendations requiring legislation that came out of the Barclay Review of non-domestic rates. The consultation ran from 25 June until 17 September 2018.

Executive Summary

Over the period from July 2016 to August 2017, the Government commissioned Ken Barclay to lead an independent review on the non-domestic (business) rates system in Scotland. The Review’s report was published in August 2017 and contained 30 recommendations.

Several Barclay recommendations can be implemented administratively but others require the Government to bring forward legislation. A consultation was launched 25 June and ran until 17 September 2018 and sought views only on those recommendations which the Government’s implementation plan identified as requiring primary legislation (Recommendations 1, 2, 5(b), 13, 16, 18, 19, 20, 21, 22, 24, 25, 26, 27 and 30). The consultation consisted of 26 open questions. A total of 148 responses were received, 124 from organisations and 24 from individuals. This report presents the findings from an analysis of those responses.