Date lodged: 3 February 2017
To ask the Scottish Government what its position is on whether the Scottish Assessors Association should assess smaller hotels and inns in rural areas on the turnover derived from various elements of the business rather than the model that it uses for larger chains.
Answered by: Derek Mackay 20 February 2017
The Scottish Assessors Association operates wholly independent of The Scottish Government and Scottish Ministers have no powers to direct them or locus to comment on their methodology used to determine rateable values, which may be subject to legal challenge. Draft practice notes used by the Assessors are available at: https://www.saa.gov.uk/practice_notes_2017/