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Business Rates

Finance Secretary Derek Mackay has announced the Scottish Government is to go ahead with the majority of changes to business rates recommended by the Barclay Review into the levy. As part of the business growth accelerator scheme, firms will be exempt from rates increases for 12 months after they improve or expand their premises, while new builds will be free from rates until they are occupied. The measures will also see a review of the small business bonus scheme.

The Scottish Government is not taking forward either the recommendation that all property should be entered on the valuation roll nor the proposal that large scale commercial processing on agricultural land should pay the same levels of rates as similar activity elsewhere.

 

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