In our article earlier this year (21st April), we advised that The Barclay Review of Business Rates in Scotland was well underway.

The Review was published in August 2017 with a number of recommendations plus a timeline for implementation of the new proposals.

The main recommendations of the Review have been divided into four main sections as follows:

  • Efficiency and Transparency of the business rates system;
  • Additional Support for ratepayers;
  • Proposals to support Growth in the Scottish economy; and
  • Tackling the issue of Tax Avoidance in order to ensure fairness

One of the main recommendations is for a three yearly revaluation cycle with a tone date one year before. Historically, there has been a five yearly cycle with a tone date two years prior. This new revaluation cycle would take​​ effect ​from 2022​ and would help to provide​ a business rates system which more accurately reflects, upwards and downwards, fluctuations in the non-domestic property market.

Furthermore, there is a proposal for a higher rate poundage multiplier, also known as Uniform Business Rate (UBR), bringing Scotland into line with England should ​provide a more level playing field as a location in which to do business.

​More specifically, it is proposed relief be implemented for Children’s ​D​ay ​Nurseries together with more support for Town Centres via an​ increase in the current 'Fresh Start Relief' scheme​.

This is only a small amount of the Report's wide and far reaching content. The full review can be found at:

Please do contact our team to discuss how these proposed changes and recommendations might affect your business.