Non-Domestic Rates (Coronavirus) (Scotland) Bill
Overview
Non-domestic rates, also known as Business Rates, are a form of property tax which help pay for local council services. The amount of tax that is paid is based on the ‘rateable value’ of the property. The ‘rateable value’ of a property is based on comparable rental values a few years before the valuation is taking place. Rateable values are reviewed every few years at a ‘revaluation’. The next revaluation will take place in 2023 and will be based on rental values in 2022.
The Bill states that any potential effect of coronavirus cannot be considered when calculating a property’s ‘net annual value’ and/or ‘rateable value’, in the current valuation roll (created in 2017). The ‘net annual value’ of a property is based on how much a person would pay in rent for the property per year. The Bill states that this covers any matters arising from coronavirus from 2 April 2020 onwards.
Non-Domestic Rates (Coronavirus) (Scotland) Bill as introduced (251KB, pdf) posted 14 December 2021
The Bill was passed on 21 June 2022 and became an Act on 28 July 2022
Contents
Stage 3 - Final changes and vote
MSPs can propose further “amendments” (changes) to the Bill. MSPs decide on each of these. Finally, they debate and vote on whether to pass the Bill.
The Bill ended Stage 3 on 21 June 2022
Stage 3 amendments
No amendments were submitted at Stage 3.
Final debate on the Bill
Once MSPs have debated and decided on the amendments, they debate whether to pass the Bill.
Meeting on 21 June 2022
Minutes of proceedings (201KB, pdf) posted 21 June 2022
Final vote on the Bill
After the debate, MSPs vote on whether to pass the Bill.
Meeting on 21 June 2022
Final version of the Bill
There were no amendments at Stage 3.
The Bill as amended at Stage 2 is the final version of the Bill.
Non-Domestic Rates (Coronavirus) (Scotland) Bill
- Submitted by: Tom Arthur, Renfrewshire South, Scottish National Party.
- Date lodged: Monday, 20 June 2022
- Motion type: Motion For Debate
- Motion reference: S6M-05095
- Current status: Taken in the Chamber on Tuesday, 21 June 2022
Result 112 for, 0 against, 0 abstained, 17 did not vote Agreed