Contrary to Liam Kerr’s point, the Barclay review’s primary concern was to provide stability and minimise the impact of economic shocks. It would be irresponsible for the Scottish Government to proceed with a 2022 revaluation based on information as at April 2020, which was only a month into lockdown.
This is not a political decision, which is clearly demonstrated by the fact that the Scottish, Welsh and United Kingdom Governments have all taken the same decision.
The delay was also requested by Ruth Davidson in the chamber on 1 September—the day that the proposal to do exactly that was announced in the programme for government. I see that the Conservatives now want to do a U-turn on Ruth Davidson’s request.