Date lodged: 26 July 2018
To ask the Scottish Government, in light of the proposal in its Barclay Implementation consultation paper of 25 June 2018, which business and industrial sectors will be liable for the new business rates levy on out-of-town and online businesses.
Answered by: Derek Mackay 10 August 2018
The Barclay Review recommended that a new discretionary power be created to allow Local Authorities to apply a rates supplement in certain circumstances, for out-of-town retailers or predominantly online retailers. It was also recommended that this be tested in a possible pilot scheme which would run in up to three council areas in which businesses based out-of-town might be charged a modest supplement on their rates to support town centres.
As highlighted in the current consultation, no final policy design decisions have been taken on the Barclay Review on business rates and the Scottish Government is seeking views on the possible pilot scheme and the potential safeguards which would form the basis of an assessment for the application of the scheme.
As part of this consultation we welcome all views and will consider all submissions very carefully before reaching any decisions.