Report of the Barclay Review of Non-Domestic Rates
22nd August 2017
The Scottish Assessors Association (SAA) welcomes the Barclay Review Group’s report published today. It notes that the report concludes that -
• a property tax based on rentals should continue;
• revaluations should take place on a three yearly basis;
• the current structure of independent Assessors should be retained;
• improvements in information gathering powers and reporting should be made.
The SAA awaits the Government’s response and looks forward to working with stakeholders to detail and implement recommendations that the Government decides to take forward.