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.
On 14 December 2017 the Scottish Government published an implementation plan, including responses to all 30 recommendations. As part of the Government’s response, invitations were issued to stakeholders to join an advisory group to consider the implementation detail of a number of the Barclay recommendations. This report summarises the discussions from the Barclay Implementation Advisory Group, and Billing and Appeals Sub-groups.