Date lodged: 12 October 2017
To ask the Scottish Government what steps it is taking to (a) collect and (b) analyse data on the local administration of non-domestic rates.
Answered by: Derek Mackay 1 November 2017
The Scottish Government currently collects data from local authorities to analyse the level of non-domestic rate reliefs awarded. The collection of this data is to inform policy development with the awarding of the relief and administration being entirely the responsibility of local authorities.