Non-Domestic Rates (Coronavirus) (Scotland) Bill: Financial Memorandum

Closed 7 Feb 2022

Opened 7 Jan 2022

Published responses

View submitted responses where consent has been given to publish the response.


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 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.

Current status of the Bill 

This Bill was introduced in the Scottish Parliament by the Cabinet Secretary for Finance and the Economy on 14 December 2021. 

Read and find out more about the Non-Domestic Rates (Coronavirus) (Scotland) Bill.

Stage 1

The lead Committee responsible for scrutiny of the Bill at Stage 1 has yet to be designated. A separate call for views on the Bill’s policy provisions will be issued by the lead Committee in due course and will be published on this consultation platform.

Financial Memorandum

As with all Bills, the Finance and Public Administration Committee invites written evidence on the estimated financial implications of the Bill as set out in its accompanying Financial Memorandum (FM).

Read the FM published alongside this Bill.


  1. Did you take part in any consultation exercise preceding the Bill and, if so, did you comment on the financial assumptions made? 
  2. If applicable, do you believe your comments on the financial assumptions have been accurately reflected in the FM?
  3. Did you have sufficient time to contribute to the consultation exercise?
  4. If the Bill has any financial implications for you or your organisation, do you believe that they have been accurately reflected in the FM? If not, please provide details.
  5. Do you consider that the estimated costs and savings set out in the FM are reasonable and accurate? 
  6. If applicable, are you content that your organisation can meet any financial costs that it might incur as a result of the Bill? If not, how do you think these costs should be met? 
  7. Does the FM accurately reflect the margins of uncertainty associated with the Bill’s estimated costs and with the timescales over which they would be expected to arise? 

How to submit your views

Please submit your views using the online submission form, linked to below.

We welcome written views in English, Gaelic, Scots or any other language. 

The call for views closes on 7 February 2022.