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Non-Domestic Rates (Scotland) Bill: Stage 1

Part of the debate – in the Scottish Parliament on 10th October 2019.

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Photo of Graham Simpson Graham Simpson Conservative

No—perhaps later.

There are some good ideas in the bill: changing revaluations from every five to every three years; reforming the appeals system; making reforms to close a known tax avoidance tactic for those who own holiday homes, which can be used to avoid paying any local tax on the property; introducing the business growth accelerator, which will reduce the rates bills of growing firms; and making those who conduct commercial activity in parks liable to pay business rates. However, there is nothing about dealing with the large business supplement which, as Murdo Fraser pointed out, puts businesses in Scotland—