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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.

This is a Government bill

The Bill became an Act on 28 July 2022

Introduced: the Bill and its documents

Overview

[INSERT BILL OVERVIEW]

Why the Bill was created

[INSERT WHY THE BILL WAS CREATED]

Bill as Introduced

[Bill link here]

Accompanying Documents

Explanatory Notes

Policy Memorandum

Financial Memorandum

Delegated Powers Memorandum

Statements on legislative competence

Financial Resolution

The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is not required for this Bill.

Research on the Bill

The Scottish Parliament's Information Centre (SPICe) prepares impartial research and analysis to assist MSP's in their examination of Bills and other parliamentary business.

[Link to Research]

The Bill was introduced on 14 December 2021

Stage 1: general principles

At Stage 1, the Bill is given to a lead committee. This is usually the committee whose remit most closely relates to the subject of the Bill. The lead committee will consider and report on the Bill. Other committees can also examine the Bill and report to the lead committee.  

Lead committee examines the Bill

The lead committee for this Bill is the Local Government, Housing and Planning Committee. The lead committee considers and reports on the Bill.

Timetable

Stage 1 timetable
The Parliament agreed that consideration of the Bill at Stage 1 be completed by 29 April 2022.

Who spoke to the lead committee?

Correspondence: lead committee

Non Domestic Rates Covid Appeals Bill stage 1 response

Letter from the Minister for Public Finance, Planning and Community Wealth to the Convener, 26 April 2022

Stage 1 report by the lead committee

The lead committee published its report on 20 April 2022.

Stage 1 Report on the Non-Domestic Rates (Coronavirus) (Scotland) Bill

The committee received the following response to its report

Letter from the Minister for Public Finance, Planning and Community Wealth

Work by other committees

Meetings of the Finance and Public Administration Committee


Stage 1 Debate and decision

Minutes of proceedings (689KB, pdf) posted 18 August 2022

Parliament agreed the general principles of the Bill

The Bill ended Stage 1 on 28 April 2022

Stage 2: changes to the Bill

At Stage 2, MSPs can propose changes to a Bill. These are called 'amendments'. Any MSP can suggest amendments but only members of the Stage 2 committee can decide on them. 

Stage 2 Amendments

MSPs had until 19 February 2022 to submit amendments. The submitted amendments have been gathered together and MSPs are now considering them. The next step will be for them to vote on whether each amendment or group of amendments should be accepted or rejected.

Stage 2 is expected to be completed by 8 June 2022

Bill as amended at stage 2

Non-Domestic Rates (Coronavirus) (Scotland) Bill as amended at stage 2

Revised Documents

Revised Explanatory Notes

Non-Domestic Rates (Coronavirus) (Scotland) Bill revised explanatory notes (689KB, pdf) posted 18 August 2022

The Bill ended Stage 2 on 24 May 2022

Stage 3: final changes and vote

At Stage 3, MSPs can propose further amendments (changes) to the Bill. These are debated and decided on in the Debating Chamber. At this stage, all MSPs can vote on them.  There is then a debate on whether to pass the Bill. If the Bill is not passed, it ‘falls’ and can't become law. 

Latest Stage 3 Amendments

MSPs had until 29 June 2022 to submit amendments. Those which have been “selected” (chosen for debate) by the Presiding Officer will be considered during a debate in the Chamber about the Bill

Debates on proposed amendments

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.

Final debate on the Bill

Minutes of proceedings (689KB, pdf) posted 18 August 2022
  • Motion title: Non-Domestic Rates (Coronavirus) (Scotland) Bill
  • Text of motion: That the Parliament agrees that the Non-Domestic Rates (Coronavirus) (Scotland) Bill be passed.
  • Submitted by: Tom Arthur
  • Date lodged: Monday, 20 June 2022
  • 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

See further details of the motion


The Parliament decided to pass the Bill

The Bill ended Stage 3 on 21 June 2022

Bill becomes an Act

If the Bill is passed, it can receive Royal Assent and become an Act.