The Local Government and Communities Committee of the Scottish Parliament has launched a call for evidence on the Non-Domestic Rates (Scotland) Bill.
The Bill delivers many of the recommendations of the Barclay Review of non-domestic rates. In addition to seeking views on the overall programme of reform, the Committee would like to hear views on specific provisions contained in the Bill, for example, in relation to revaluations being carried out every three years (rather than every five), reducing the high rate of valuation appeals, and anti-avoidance.
If you have any comments, we would be pleased to receive them by 10 May. Comments can be sent to the Technical Team at technical [at] ciot.org.uk.