Non-Domestic Rates

– Scottish Parliament written question – answered on 13th November 2001.

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Photo of Tricia Marwick Tricia Marwick Scottish National Party

Question S1W-19490

To ask the Scottish Executive what criteria it will use to determine who will benefit from the small business rates relief scheme and what the reasons were for the adoption of these criteria.

Photo of Angus MacKay Angus MacKay Labour

The Executive has published for consultation a scheme based on rateable values because this is transparent and easy to understand. The rateable value threshold of £10,000 has been an accepted measure of small businesses for some time and is the threshold criterion for the current 2p reduction in poundage. An estimated 70% of businesses occupy properties with a rateable value of £10,000 or less and would therefore benefit from such a scheme.

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