The Barclay Review, published on 22 August 2017, considers the current rates system in Scotland and proposes 30 individual recommendations on how the rates system could be reformed, based on the following remit:

“To make recommendations that seek to enhance and reform the non-domestic rates (also sometimes referred to as business rates) system in Scotland to better support business growth and long term investment and reflect changing marketplaces, whilst still retaining the same level of income to deliver local services upon which businesses rely.”

Read more about the current rates system and the proposed changes in our briefing paper below. 

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