The Barclay Review of Non-Domestic Rates and the Non-Domestic Rates (Scotland) Act 2020
The Minister for Public Finance and Migration has written to all ratepayers regarding reforms to the non-domestic rating system. These letters are being sent out by Scottish Assessors.
These reforms are not related to COVID-19 but will have significant implications for the non-domestic rates system and all ratepayers (including proprietors of non-domestic properties) are encouraged to familiarise themselves with the changes outlined in this letter.