Date lodged: 29 May 2018
To ask the Scottish Government what analysis has been undertaken on the impact that the Barclay review recommendations on non-domestic rates may have on golf clubs, and how many will be affected.
Answered by: Derek Mackay 5 June 2018
The Barclay Review of non-domestic rates recommended that "Sports club relief should be reviewed to ensure it supports affordable community-based facilities, rather than members clubs with significant assets which do not require relief."
The implementation plan in response to the Barclay Review accepted the recommendation and committed to further engagement with sector stakeholders and the Barclay Implementation Advisory Group to inform how best to specify any change.
I have met with, and written to, Scottish Golf to confirm that the reforms will have no impact on 95% of golf clubs in Scotland. It is anticipated that only a very small number of very affluent, exclusive clubs are likely to be affected and, in those cases, the local Council will have discretion to continue to provide relief under the Community Empowerment Act 2015.
In parallel with the work of the Implementation Advisory Group, I have committed to a formal consultation and the sector should be encouraged to engage fully with that process as no final decisions have been taken on the legislation ahead of the consultation or the final report of the Advisory Group.