Non-Domestic Rates (Scotland) Bill: Stage 3

Part of the debate – in the Scottish Parliament at on 4 February 2020.

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Photo of Kate Forbes Kate Forbes Scottish National Party

I acknowledge that there are different views in the chamber and outside of it about the amendments and about the provision. The Tories, in particular, have been very clear that they do not support removal of relief for independent schools. We have covered the arguments in depth at stage 1, stage 2 and in correspondence and conversations. The Scottish Government has been committed to implementing the recommendations of the independent Barclay review to deliver a level playing field between state and independent schools. That is what we are doing.

I move to the amendments. Amendment 51 deals with rates relief in relation to centres of musical excellence in public schools. It will remove section 9B—which would not, in practice, have provided relief to any public state schools—and replace with it with a more effective provision.

Amendments 52 and 53 give ministers power to make regulations that will be subject to affirmative procedure, to reinstate charitable relief for independent schools by creating further exemptions, alongside the exception for music schools and special schools. I do not think that such a power is needed—not because it is a bad power, but because the Scottish Government already has powers in that area.

Amendments 16 and 15 reflect the difference of opinion and position between the Scottish Government and the Conservatives, which I set out at the beginning of my remarks. The Scottish Government will therefore not support the amendments.

I move amendment 51.